企业风险管理审计研究——以工商银行风险管理审计为例-research on enterprise risk management audit - taking industrial and commercial bank risk management audit as an example.docxVIP

中 文 摘 要随着经济的发展，信息技术的进步，企业面临的风险因素越来越多。企业能 否在充满诸多不确定性因素的环境下良好的生存，很大程度上取决于企业风险管 理的有效性，而企业风险管理的有效性与企业内审部门是否做好风险管理工作的 监督与评价息息相关，即风险管理审计。风险管理审计是企业实现经营目标的有 效手段，是企业良性发展的重要保障。风险管理审计是对传统审计方式的突破和 创新，不仅吸收了其他审计的优点，还对风险管理、公司治理和内部控制进行了 全面整合，是站在企业的战略高度对企业的风险进行全面评估和综合管理的一种 全新审计模式，将内部审计在企业中的作用推向了更高层次。本文有别于以往的内部审计研究，将风险管理理念整合到内部审计中，系统 透彻的对我国企业风险管理审计的应用现状进行了研究。本文在回顾国内外与风 险管理审计有关的文献的基础上，首先对风险管理审计概述进行了理论归纳，提 出企业风险管理审计应用的理论基础。然后，分析总结企业风险管理审计存在的 问题，并针对问题提出加强企业的风险管理审计意识、健全风险管理审计法律法 规、完善风险管理评价体系等具体建议对策。最后，引入案例分析，通过介绍工 商银行风险管理审计的实施过程，总结工商银行风险管理审计成功的经验和不足 之处，希望能为其他企业进行风险管理审计提供一些切实可行的帮助。本文主要采用了文献研究、案例分析和归纳总结等方法，希望通过研究分析 得出的加强企业风险管理审计的具体建议能切实为企业提供帮助，帮助企业更好 的实现经营目标和价值增值，使企业在竞争的大潮中立于不败之地。关键词：风险管理审计 内部审计 经营目标 价值增值IAbstractWith the development of economy, the progress of technology information, more and more risk factors are faced by enterprises. Whether the enterprise can have a good living or not in full of uncertainties of the environment largely depends on the effectiveness of enterprise risk management. The effectiveness of enterprise risk management is closely related to whether the internal audit department dose a good risk management job in supervision and evaluation what is known as the risk management audit. Risk management audit is the effective way to realize the business objectives of the enterprise and an important guarantee for the healthy development of enterprises. Risk management audit is a new audit mode ,which is a breakthrough and innovation to the traditional auditing mode, not only has absorbed the advantages of other audit, but also has integrated risk management, corporate governance and internal control, which is standing in the strategic height to conduct a comprehensive risk assessment and comprehensive risk management. These advantages will push the role of internal auditing in enterprise to a higher level.This article is different from the study of internal audit in the past that integrates the concept of risk management into the internal audit and that is a systematic