康鸿钢结构公司风险导向内部审计分析及对策.docxVIP

PAGE 4 - PAGE 14 - 摘　要 随着经济全球化及我国经济的不断增长，各企业之间的市场竞争也变得愈发激烈，企业不得不面对来自内外部的种种风险威胁，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。为了有效的应对企业管理内部和外部的各种风险，企业的内部审计也顺应市场发展需求，上世纪末，国际内部审计师协会（IIA）颁布了“内部审计实践标准框架”，标志着风险导向的内部审计模式的正式推广。 本文立足于国内外企业风险导向内部审计理论与实践的研究现状，并结合康鸿钢结构公司的具体情况，从康鸿钢结构公司的组织结构、内部审计制度、内部审计组织架构、内部审计流程四个方面进行详尽的分析，从而发现康鸿钢结构公司风险导向内部审计存在的具体问题，如内部审计制度不完善、信息化建设不到位、审计人员配置不合理、审计计划安排不合理等问题，并针对这些问题提出了切实可行的相关建议，对康鸿钢结构公司优化风险导向内部审计完善公司内部审计工作起到一定的参考意义，同时也希望能给其他民营企业提供一个有价值的参考。 关键词：风险导向；内部审计；风险管理 Abstract With the globalization of the economy and the continuous growth of Chinas economy, the market competition among enterprises has become more and more fierce.Enterprises have to face various risk threats from inside and outside, and whether they can respond to management risk threats in a timely and effective manner. The development prospects of the company. In order to effectively deal with various risks inside and outside the enterprise management, the internal audit of the enterprise also conforms to the market development needs.In the late 1990s, the International Association of Internal Auditors (IIA) promulgated the “Standard Framework for Internal Audit Practices”, which marked the formal advancement of a risk-oriented internal audit model. This paper is based on the research status of the theory and practice of risk-oriented internal audit in enterprises at home and abroad and combines the specific situation of Kanghong Steel Structure Company, from the organizational structure, internal audit system, internal audit organization structure and internal audit process of Kanghong Steel Structure Company. Detailed analysis, to find out the specific problems of the risk-oriented internal audit of Kanghong Steel Structure Company, such as the imperfect internal audit system, inadequate information construction,unreasonable audit plan arrangement, unreasonable auditor configuration, etc. The practical and relevant suggestions have certain reference significance for Kanghong Steel Structur