美的公司现代风险导向内部审计应用研究.docxVIP

PAGE PAGE 23 摘要 在社会进步经济发展的今天，上市公司保证了经济的发展。与此同时，越来越多的企业组织都意识到了提高风险管理是至关重要的。为了企业健康有序快速的发展，对风险的管理显得尤为重要。风险的内部审计是风险管理的重要组成部分。所以，现代风险导向审计作为一种新的审计模式和一种新的审计方法运用到了企业中。现代风险导向审计在我国具有理论和实践价值，体现了我国上市公司实施审计的必然性，实现了风险导向内部审计的应用，丰富了风险导向内部审计的理论体系，对其他上市公司有一定的借鉴意义。在本文中第一部分通过研究的目的，方法和意义，说明了现代风险导向内部审计的重要性。第二部分具体阐述了现代风险导向内部审计的概念，意义与特点，以及通过国内与国外的文献综述介绍了现代风险导向内部审计。最后以美的公司为案例，分析其存在的问题，问题的成因，并提出自己的决策与建议。 关键词: 风险管理； 内部审计； 现代风险导向内部审计 Abstract With the development of society and economy, listed companies guarantee the development of economy At the same time, more and more enterprise organizations have realized that it is essential to improve risk management.Internal audit of risk is an important part of risk management. Therefore, the modern risk-oriented audit as a new audit model and a new audit method has been applied to enterprises. The modern risk-oriented audit has theoretical and practical value in our country, which embodies the inevitability of implementing the audit of listed companies in our country, realizes the application of risk-based internal audit, and enriches the theoretical system of risk-based internal audit. It has certain reference significance to other listed companies. In the first part of this paper, through the purpose, method and significance oe research, it explains the importance of modern risk-oriented internal audit. The second part describes the concept, significance and characteristics of modern risk-based internal audit, and introduces the modern risk-based internal audit through domestic and foreign literature review. Finally, taking the US company as a case, this paper analyzes its existing problems, the causes of the problems, and puts forward its own decisions and suggestions. Keywords: Risk management； Internal auditing； Modern Risk-Oriented Internal Audit 目 录 TOC \o 1-3 \h \u 摘要 I Abstract II 第一章 绪论 1 1.2 研究的意义和目的 1 1.2.1 研究意义 1 1.2.2 研究目的 2 1.3 研究方法 2 1.4 研究框架 3 第二章 现代风险导向内部审计的理论基础及基础知识 3 2.1 基础知识 3 2.1.1 现代风险导向内