上海代写论文网专业提供代写毕业论文、代写本科论文服务
联系方式
您现在的位置:首页 > 经济学论文 > 审计论文 > 华电能源股份有限公司风险导向内部审计研究

华电能源股份有限公司风险导向内部审计研究
发布时间:2019-03-08


  审计硕士论文第六篇:华电能源股份有限公司风险导向内部审计研究
 

  本篇文章目录导航:

  【题目】华电能源股份有限公司风险导向内部审计研究
  【第一章】风险导向内部审计理论及实务研究现状
  【2.1—2.3】基于风险导向的内部审计实施条件及功能
  【2.4—2.5】基于风险导向的内部审计理论基础及实施程序
  【第三章】风险导向内部审计在华能公司的运用研究
  【第四章】华能公司风险导向内部审计存在的问题及原因分析
  【第五章】关于完善华能公司风险导向内部审计的建议
  【第六章】企业风险导向审计研究结论与参考文献

 

  摘 要

  进入二十一世纪,经济全球化带来的风险越来越突出,怎样防范与处理企业在经营管理过程中面临的各种风险,变成了企业管理者所要思考的首要问题。伴随国际国内一系列欺诈行为的曝光,外部审计的作用已经开始受公众的质疑,而内部审计由于在企业风险管理中发挥的重要作用而大受欢迎。风险导向内部审计是内审发展的最新阶段,作为一种先进的审计理念与方法,它弥补了传统审计方法的不足,在理论和实务中都有着积极的作用。2003 年,我国内部审计协会公布了最早的内部审计准则,这是我国内部审计职业化的重要一步。我国内审理论和实务研究跟西方国家相比有较大差距,有较大的进步空间。本文分析了风险导向内部审计在华电能源股份有限公司(本文简称为“华能公司”)的运用情况,存在的问题和起因,并提出改进的建议,对风险导向内部审计在中国企业中的应用具有一定的参考价值。

  第一章:本文的研究背景及意义。本章节对本文的文献进行了综述,然后介绍了本文的研究背景,随着 21 世纪经济的快速发展,企业间愈来愈激烈的竞争,风险呈现多样化,风险导向内部审计是一种先进模式,它弥补了传统内审的局限性,有利于企业改善风险管理。本文的研究思路主要是从问题出发,到查找原因,再到寻找解决方案的思路。文中理论和实践相结合,重点在于实践分析。

  第二章:风险导向内部审计基本理论概述。本章在总结国内外学者对风险导向内部审计定义的基础上,提出本文的定义,即风险导向内部审计以优化企业风险管理,保证风险水平在企业可容忍范围之内为目的,将审计风险贯穿审计过程始终,把风险评估作为导向,并且是基于风险评估的情况来确定内审的目标、范围及方法的一种审计模式;相比于传统内部审计,本文认为风险导向内容审计具有很多优点,它以风险为关注焦点、面向未来、紧紧围绕着增值目标,全方面地考虑影响企业达成战略目标的潜在因素;具有风险管理功能,价值创造功能;风险导向内部审计具有其自身的实施条件及程序,其理论主要有委托代理理论,风险管理理论,战略管理理论,企业再造理论。

  第三章:风险导向内部审计在华能公司的运用。本章阐述了华能公司的主要情况,华能公司作为五大国有发电集团,主要经营发电、供热、绿色能源及电力仪器生产,在组织结构方面,华能公司一共具有十四个部门,十四个控股及参股企业。华能公司内审部门作为一个独立部门,目的在于凭借系统和规范的方法,来优化风险管理和控制,协助企业达成其目标。为了适应发展趋势,提高审计效率,华能公司结合自身实际情况制定了风险导向内部审计实施的详细流程。

  第四章:华能公司风险导向内部审计存在的问题及原因分析。本章揭露了华能公司运用风险导向内部审计的五个主要问题:审计方法落后,难以发现重大风险;审计范围过于狭隘,多限于经营绩效审计;未能充分利用信息技术构建内部审计信息平台;审计结果未能有效促进企业价值增值;后续审计未能及时跟进。

  针对这五个主要问题,本文分析了其主要原因:内审未得到管理层的应有重视;内审机构设置不合理,削弱了内审工作的权威性;风险评估体系不够健全;审计人员结构和专业胜任能力有待优化和提高;审计建议没有得到有效落实,后续审计没有得到重视。

  第五章:完善华能公司风险导向内部审计的建议。针对华能公司存在问题及原因分析,本文提出四条措施建议:提高管理层的重视程度;加强内审机构的独立性,提升内部审计人员的专业胜任能力;改进内部审计技术程序及方法;扩大内部审计的职能与范围,跟踪落实审计建议。

  【关键词】内部审计;风险导向内部审计;风险管理

  Abstract

  In twenty-first Century, the risk brought by economic globalization becomes moreand more prominent. The question about how to prevent and resolve those various risksin the enterprise’s development and management process has become the top concern.

  With the publishing of a series of international and domestic scandals, the role ofexternal audit has been questioned, while internal audit becomes more and more popularbecause of its important role in the enterprise risk management. In 2003, China'sInternal Audit Association released the first batch of China's internal audit standards,which was a very important step in the professional process of the internal audit in ourcountry. There is a big gap of theoretical and practical study between international anddomestic internal audits, which also means a large space for development. This thesisanalyzes the current application situation of risk-based internal audit in Huadian energyLimited by Share Ltd, revealed the existing problems and corresponding reasons, andlastly putting forward some countermeasures and suggestions, which will have a certainreference value for the application of risk-based internal audit in domestic companies.

  The first chapter introduced the research background and significance of the thesis.

  This chapter reviewed the literature and also introduced research background. With therapid development of economy in the 21st century, the increasingly intense competitionamong enterprises, risks have become diversified. As an advanced model, risk orientedinternal audit makes up the limitations of the traditional internal audit and contributes tooptimizing enterprises’ risk management. The research idea of this thesis started fromthe problems then found out the reasons and finally searched for solutions. This papercombined both theoretical and practical research, and laid more emphasis on practicalanalysis.

  The second chapter was the overview of basic theories of risk oriented internalaudit. Based on the studies and sum ups of the definitions of risk oriented internal auditfrom both domestic and foreign scholars, this thesis put forward its own definition thatthe risk oriented internal audit aims to optimize the enterprise risk management, ensurethat the risks the enterprise bears are within the acceptable level, besides, it considersaudit risks through the whole audit process, takes risk evaluation as guidance, anddetermines audit goal, audit scope and methods of internal audit according to the riskassessment result. Compared with traditional internal audit, this thesis insisted that riskoriented internal audit has many advantages. It takes risk as the focus, faces the future,4closely concerns the goal of value increase, and considers thoroughly those potentialrisks that may affect the achievement of enterprises’ strategic objectives. It has thefunction of risk management and value creation; it also has its own implementationconditions and programs. The theories of risk oriented internal audit mainly includetheory of fiduciary responsibility, risk management theory, strategic management theory,and enterprise re-engineering theory.

  Chapter three introduced the application of risk oriented internal audit in HuanengCompany. This chapter introduces the basic situation of Huaneng Company. As one ofthe five state-owned power groups, it mainly engaged in the supply of power generation,heating, green energy and electric power equipment production. In the aspect oforganizational structure, Huaneng Company altogether has fourteen departments,fourteen holding and shareholding enterprises. As an independent department, HuanengCompany’s internal audit department aims to use systematic and regulatory methods toimprove risk management and control, and assists enterprises to achieve their goals. Forthe sake of adapting to the development trend and improve audit efficiency, HuanengCompany develops the specific implementation process of risk oriented internal auditconsidering its own conditions.

  The fourth chapter was the analysis of existing problems and corresponding causes ofrisk oriented internal audit applied in Huaneng Company. This chapter proposed fivemain problems with regard to the application of risk oriented internal audit in HuanengCompany. Firstly, audit methods were too backward to identify significant risks.

  Secondly, audit scope was too narrow and limited to operating performance audit.

  Thirdly, information technology was not taken full use of to build the internal auditinformation platform. Fourthly, audit results were failed to effectively promote the valueincrease of Huaneng Company. Fifthly, follow-up audits were failed to be continuallyconcerned. Considering the five main problems, this thesis analyzed the main reasons.

  Firstly, the internal audit lacked enough attention of company’s management level.

  Secondly, the setting of internal audit was not reasonable which weakened the authorityof internal audit. Thirdly, the risk assessment system was not perfect. Fourthly, internalauditor's structure and professional competence needed to be optimized and improved.

  Fifthly, audit recommendations were not effectively implemented, and follow-up auditswere not attached importance to.

  Chapter five introduced the suggestions to improve the risk oriented internal auditapplied in Huaneng Company. Considering the problems and causes analysis inHuaneng Company, four suggestions were proposed in this thesis. Firstly, HuanengCompany needs to increase the attention of company’s management level on riskoriented internal audit. Secondly, Huaneng Company needs to strengthen theindependence of internal audit department, and improve the professional competence ofinternal audit staff. Thirdly, Huaneng Company needs to improve the technologyprocedures and methods of internal audit. Fourthly, Huaneng Company needs to expandthe functions and scope of internal audit, and tracking the implementation of auditrecommendations.

  【Key words】Internal audit; Risk-based internal audit; Risk management
 

  目 录

  1.引言

  1.1 研究背景及意义
  1.2 文献综述
  1.2.1 关于风险导向内部审计定义的文献回顾
  1.2.2 关于风险导向内部审计程序与方法的文献回顾
  1.2.3 关于风险导向内部审计对象的文献回顾
  1.2.4 关于风险导向内部审计与传统审计区别的文献回顾
  1.2.5 文献述评
  1.3 研究思路与方法
  1.3.1 研究思路
  1.3.2 研究方法
  1.4 本文的框架

  2.风险导向内部审计基本理论概述

  2.1 风险导向内部审计的含义及特征
  2.1.1 风险导向内部审计的含义
  2.1.2 风险导向内部审计的特征
  2.2 风险导向内部审计的功能
  2.2.1 风险管理功能
  2.2.2 价值创造功能
  2.3 风险导向内部审计的实施条件
  2.3.1 确保内审的独立性与客观性
  2.3.2 建立风险管理体系
  2.3.3 确定风险管理的技术方法
  2.3.4 具有胜任风险导向内部审计工作的人员
  2.4 风险导向内部审计的实施程序
  2.4.1 审计准备阶段
  2.4.2 审计实施阶段
  2.4.3 审计报告阶段
  2.4.4 后续审计阶段
  2.5 风险导向内部审计的理论基础
  2.5.1 委托代理理论
  2.5.2 风险管理理论
  2.5.3 战略管理理论
  2.5.4 企业再造理论

  3.风险导向内部审计在华能公司的运用

  3.1 华能公司的发展概况
  3.1.1 华能公司基本情况
  3.1.2 华能公司的组织架构
  3.2 华能公司内部审计的现状分析
  3.2.1内部审计部门的设置
  3.2.2 内部审计部门的职能
  3.2.3 内部审计部门的人员安排
  3.2.4 实施风险导向内部审计的具体流程

  4.华能公司风险导向内部审计存在的问题及原因分析

  4.1 华能公司风险导向内部审计存在的问题
  4.1.1 审计方式方法落后,难以发现重大风险
  4.1.2 审计范围过于狭窄,多限于经营绩效审计
  4.1.3 未能充分利用信息技术构建内部审计信息平台
  4.1.4 审计结果未能有效促进企业价值增值
  4.1.5 后续审计未能及时跟进
  4.2 华能公司风险导向内部审计存在问题的原因分析
  4.2.1 内部审计没有受到管理层的足够重视
  4.2.2 内部审计机构设置不合理,削弱了内审工作的权威性
  4.2.3 风险评估体系不够健全
  4.2.4 审计人员的结构和专业胜任能力有待优化和提高
  4.2.5 审计建议没有得到有效落实,后续审计没有得到重视

  5.完善华能公司风险导向内部审计的建议

  5.1 提高管理层的重视程度
  5.1.1 组织风险导向内部审计的相关培训
  5.1.2 培育和建设风险导向审计文化
  5.1.3 将风险管理责任落实到管理层
  5.2 加强内审机构的独立性,提升内部审计人员的专业胜任能力
  5.2.1 设立归属于审计委员会领导的独立的内部审计机构.
  5.2.2 完善组织结构,提高内部审计执行的独立性
  5.2.3 加强职业培训,提升内部审计人员的专业胜任能力
  5.3 改进内部审计技术程序及方法
  5.3.1 构建审计信息技术平台.
  5.3.2 建立专业化风险管理技术平台
  5.3.3 丰富和完善审计方法
  5.4 扩大内部审计的职能与范围,跟踪落实审计建议
  5.4.1 为企业管理水平考核提供数据
  5.4.2 对企业会计系统进行监控
  5.4.3 开展经营管理效益审
  5.4.4 对审计建议的落实实施动态跟踪

  6.结论

  参考文献

  致 谢

版权所有:上海论文网专业权威的论文代写、论文发表的网站,秉承信誉至上、用户为首的服务理念,服务好每一位客户
本站部分论文收集于网络,如有不慎侵犯您的权益,请您及时致电或写信告知,我们将第一时间处理,邮箱:shlunwen@163.com