ERM环境下的内部审计研究毕业论文.doc

摘 要 企业为了能够生存和发展，需要对其管理模式进行不断的调整以应对企业所面临的挑战，从而导致了企业所处的内部环境不断的发生变化，由此影响到了以企业作为服务对象的内部审计。如，企业的风险管理方式由传统的风险管理方式转变到现今的企业全面风险管理，即ERM（Enterprise Risk Management），这对根植于企业内部的内部审计产生了深远的影响。 在此背景下，本文对企业风险管理方式的转变，即ERM的实施对企业内部审计所带来的影响进行了探讨和分析，在此基础上提出了相应的应对措施。 首先，本文提出了ERM的实施改变了企业的内部环境，从而对内部审计活动的开展产生了影响；其次，通过对ERM在我国实施的现状进行分析，并结合内部审计为企业提供价值增值的途径，将其对内部审计的影响划分为两个方面：（1）内部审计所提供的确认服务；（2）内部审计所提供的咨询服务。在此基础上对其所受到的影响分别具体进行了分析，并提出了相应的应对措施：（1）针对确认服务所受到的影响，提出了通过改进内部审计方法的建议，即采用基于ERM的内部审计方法，来改善内部审计人员为企业提供确认服务的质量，以应对企业内部环境所带来的变化；（2）针对咨询服务所受到的影响，提出了内部审计通过拓展咨询服务的范围，来推进ERM在企业中的实施，并提出了相应的措施，以期能够帮助企业管理水平得到尽快的提升，从而实现内部审计的价值增值目标。 关键词 ERM；内部审计；确认；咨询 Abstract In order to survive and develop, the management mode needs to continuously adjustment in response to the challenges faced by the enterprises, resulting in the internal environment of enterprises constantly changes, which affected the enterprises’ internal audit. For example, the way of risk management changing from the traditional risk management to ERM has profoundly affected the internal audit. In this context, this paper discussed and analyzed the effects of the implementation of ERM, and further proposed recommendations accordingly. Firstly, this paper presented an idea that the implementation of ERM have changed the internal environments of enterprises and affected the activities of internal audit. Secondly, the impact on internal audit is divided into two aspects by analyzing the situation of the implementation of ERM in China and according to the internal audit Value added approach:(1) the service of assurance provided by the internal audit; (2) consulting services provided by the internal audit. On this basis, the impacts have been analyzed separately, and made corresponding measures: (1) this paper presented the solution to the influence of the service of assurance by improving the internal audit methodologies; (2) and to the influence of consulting services by expanding the scope consulting services. Internal auditor can help management to