风险导向内部审计在企业的应用探讨——以格力电器为例.docxVIP

PAGE PAGE 16 PAGE PAGE 17 摘要 经济全球化、信息技术创新和新型企业的出现，使企业所处的环境变得更加复杂，企业面临的风险也越来越高，在商业环境中，如何充分识别风险、评估风险、控制风险成为企业管理层必须解决的问题。风险导向内部审计主要是通过评估风险的可能性和严重性来确定内部审计和风险管理的重点和范围，将风险管理、内部控制和公司治理结构作为评估的主要目标，识别缺陷并提出适当的建议，以帮助公司管理风险，最终实现组织的增值目标。 本文总结了基于风险的内部审计的国内和国际研究成果。首先简单叙述了内部审计、风险管理的定义及内部审计和风险管理之间互融的关系；其次以格力电器作为例，介绍了格力风险导向内部审计的具体应用，并分析格力电器风险导向内部审计运用中存在的问题；最后，提出完善格力电器风险导向内部审计的对策。 关键词：格力电器；风险导向；内部审计 Abstract Economic globalization, information technology innovation, and the emergence of new forms of organization have made the companys environment more complex and companies face higher risks. In the business environment, how to fully identify risks, assess risks and control risks has become a problem that company management must address. Risk-oriented internal audit determines the focus and scope of the audit by assessing the magnitude and likelihood of the risk, and organizes risk management, internal control and corporate governance structures as assessment targets. Identify the shortcomings and make appropriate recommendations to help the company manage risk and ultimately realize the value of the organizations value-added goals. This paper summarizes the domestic and international research results of risk-based internal audit. First, it briefly describes the definition of internal audit, risk management and the relationship between internal audit and risk management. Secondly, Gree Electric Appliance is taken as an example to introduce the specific application of Gree risk-oriented internal audit. And analyze the problems in Gree Electrics risk-oriented internal audit application. Finally, the countermeasures for improving the risk-oriented internal audit of Gree Electric Appliances are put forward. Key words: Gree Electric; risk-oriented; internal audit 目录 TOC 1 绪论 1 1.1 研究背景 1 1.2 研究意义 1 2 风险导向内部审计 2 2.1 内部审计的定义 2 2.2 风险管理的概念 2 2.3 风险导向内部审计模式的含义 2 3 格力电器公司简介及财务状况分析 3 3.1公司简介 3 3.2 财务分析 3 3.2.1 偿债能力分析 3 3.2.2 营运能力分析 4 3.2.3 盈利能力分析 5 3.2.4 发展能力状况分析