论风险导向内部审计在企业风险管理中的应用.docx

目 录摘要及关键词 Ⅰ引言 ...................................................................................................................................... 7 1 风险导向内部审计概述...............................................................................................8 1.1 风险导向内部审计的内涵与特征 ...............................................................................8 1.2 风险导向内部审计的目标与对象 ....................................................................... 9 1.3 风险导向内部审计的职能与程序 .................................................................... 10 2 风险导向内部审计案例分析 ................................................................................. 12 2.1 建华管桩集团基本情况 ...................................................................................... 12 2.1.1 建华管桩集团简介 .......................................................................................... 122.1.2 建华管桩集团组织架构 ............................................................................... 132.2 建华管桩集团内部审计部门基本情况 ........................................................ 14 2.2.1 建华管桩集团内部审计发展历程 ................................................................. 14 2.2.2 建华管桩集团审计中心人员配置 .................................................................. 14 2.2.3 建华管桩集团内部审计制度............................................................................. 15 3 建华管桩集团风险导向内部审计问题及其成因分析 ...................................... 16 3.1 建华管桩集团风险导向内部审计存在的问题 ............................。

16 3.1.1 审计共性问题缺乏自查 ................................................................................. 16 3.1.2 内部审计人员配置不够合理 ........................................................................ 17 3.1.3 审计信息化建设工作不到位 ........................................................................ 17 3.1.4 审计计划安排不合理 ...................................................................................... 18 3.1.5 缺乏较完善的考核与激励机制 .................................................................... 18 4 完善建华管桩集团内部审计完善对策与建议 ....................................................19 4.1 确立审计共性问题自查制度 ..............................................................................19 4.2 合理配置审计人员，保证义务执行能力..........................................................19 4.3 完善考核与激励机制，促进审计成果的运用 ...............................................20 4.3.1 健全审计考核机制，提高审计工作动力 .......................................................20 4.3.2 完善部门考核机制，促进审计问题落实 ........................................................20 5 结论与展望 ............................................................................................................... 21 5.1 研究结论 ...................................................... 21 5.2 研究展望.................................... 22 参考文献 ............................................................................................................................ 22 论风险导向内部审计在企业风险管理中的应用摘 要：随着经济发展的全球化以及我国经济的不断增长，各企业之间的市场竞争变得越来越激烈，企业不得不面对来自内部或者外部的各种风险威胁，是否能够及时有效地应对管理风险威胁，影响着企业的发展前景。

为了有效的应对内外部各种风险，企业的内部审计也顺应市场发展需求而产生，实施模式逐渐从传统的合规型内部审计模式发展为以风险管理控制为导向的内部审计模式而知识经济及大数据时代的到来也为风险导向内部审计的风险识别及分析提供了有力数据支撑，企业较全面的识别风险极易实现，同时软件信息的不断更新发展，审计软件功能也不断创新，逐渐满足风险导向内部审计工作的需求 本文通过研究风险导向内部审计的相关理论，总结归纳风险导向审计的内涵、产生原因及应用模式，以建华管桩集团为案例，结合建华管桩集团内部审计的基本情况及其风险导向内部审计实施流程，分析其存在的问题，并提出相应的改进意见，希望能够为企业内部审计提供一个有价值的参考 关键词：风险导向内部审计；建华管桩集团；问题及成因；对策与建议 On the Application of Risk-Oriented Internal Audit in Enterprise Risk Management Abstracts: With the economic development of the globalization and the rising economy in our country, the market competition between enterprises is becoming more and more fierce, enterprises have to face various risks from internal or external threats, whether can effectively deal with managing risk threat, affect the development prospects of the enterprise. In order to effectively deal with internal and external risks management, enterprise's internal audit also comply with the demand of market development, the implementation mode gradually from the traditional type of compliance of internal audit for the development of risk management, control oriented mode of internal audit. And the advent of the era of knowledge economy, and a large data of risk-oriented internal auditing risk identification and analysis provides strong data support, enterprise comprehensively identify risks of easy to implement, and constantly updated development of software information, audit software function and constant innovation, gradually to meet the requirements of risk-oriented internal auditing work.This paper studies the theory of risk oriented internal audit, summarizes and summarizes the connotation, causes and application patterns of risk oriented audit, and takes Jianhua Pipe Pile Group as a case, combining the basic situation of Jianhua Pipe Pile Group internal audit and its risk oriented internal audit implementation process. Analyze its existing problems, a。