风险导向内部审计在家电零售企业的应用

　　摘要

　　我国的家电零售行业作为新兴的规模市场,在短短的十几年间迅速崛起,已成为我国零售业中位数不多的以本国资本为主导的强势行业。为了能够在剧烈变化的外部环境中得以生存和发展,家电零售行业也必须重视企业治理改革、强化风险管理等方面的变革。而其中能够把控住以风险管理为导向的内部审计工作,自然应当成为变革的重中之重。

　　现代内部审计是一种旨在增加组织价值和改善组织营运的独立、客观的确认和咨询活动。它通过系统化、规范化的防范评价程序,以及改善风险管理、内部控制和治理程序的效果以帮助实现组织目标。这一内部审计模式突出了内部审计介入风险管理和高层管理过程的要求,是现代内部审计的集中体现和重要里程碑。

　　由于企业内部审计理论在上个世纪中叶才开始在西方发达国家中成型,改革开放后才在我国得以恢复,整体理论发展历史较短,因而现有的理论指导与实际操作需求还有一定的差距。而且,风险导向的内部审计理论从兴起至今也只有短短不足二十年的时间,这就使得我国对这一问题的系统研究面临较大的困难。但由于风险导向的内部审计理论对现代化企业具有重要的战略意义,所以尽快结合我国企业发展的自身状况来开展相关理论研究,尤其是在新兴的家电零售行业进里进行这项研究,既有重要的现实意义,也具备一定的理论价值。

　　本文的研究旨在促进我国家电零售企业以风险为导向的内部审计理论发展与实践创新,为家电零售企业与整体市场环境的健康成长提供可参考的建设性意见1笔者结合了经济学、审计学与管理学中的内部审计理论,对风险导向的内部控制与内部审计理论进行了归纳与论证,并且结合了我国国内的家电零售企业内部审计实践,力求做到理论与实务相联系。

　　关键词:风险导向审计;家电零售企业;风险管理

　　Abstract

　　Home appliance retail industry in China as an emerging market,the rapid rise in ashort period of 10 years, China's retail industry has become the median not much inour own capital dominated strong industry. In order to survive and develop in theintense change in the external environment, the home appliance retail industry alsomust pay attention to corporate governance reform, strengthening risk managementand other aspects of change. And to help a risk management oriented internal auditwork, should be the priority among priorities change.

　　Modern internal audit is designed to add value and improve the orgaiiization'sindependent,objective and advisory activities. The prevention of evaluation system,the standard procedure, and the effect of improving risk management, internal controland management procedures to helpachieve organizational goals. The internal auditmode highlights the internal audit risk management and senior management in therequirements of the process, is the concentrated expression and an important milepostof modern internal audit.

　　The theory of enterprise internal audit began forming in western developedcountries in the middle of the last century, after the reform and opening up will be inChina, the whole theory development history is short, so the theoretical guidance andpractical operation of the existing demand there is still a certain gap. Moreover, therisk oriented internal audit theory from the rise has so far only in less than twentyyears, which makes a systematic research on this problem in our country is facinggreat difficulties. But because of the risk oriented internal audit theory has animportant strategic significance for the modernization of enterprise, so as soon aspossible with the development of our country enterprise own situation to carry outrelevant theoretical research, especially the research on emerging into the homeappliance retail industry,has the important practical significance,but also has acertain theoretical value.

　　This paper aims to promote China's home appliance retail enterprises to riskoriented internal audit theory and practice innovation, provide constructivesuggestions for the home appliance retail enterprises and the overall marketenvironment for the healthy growth of. The author combines economics, auditing andmanagement theory of internal audit, risk oriented internal control and internal auditreviews and summarizes the theory and demonstration, and combine the practice ofinternal auditing of China's home appliance retail enterprises in China, and strive toachieve the theory and practice related.

　　Keywords: Risk oriented audit, Home appliance retail enterprises, Risk management.

　　目录

　　第一章绪论

　　1.1研究背景

　　1.2研究内容框架与基本概念界定

　　1.3研究方法与创新

　　第二章现代风险导向内部审计简述

　　2.1内部审计的计划

　　2.2内部审计的程序与内容

　　第三章文献综述

　　3.1国外内部审计研究述评

　　3.2国内内部审计研究述评

　　3.3小结

　　第四章我国家电零售企业的风险分析

　　4.1家电零售企业风险概述

　　4.2开展风险导向内部审计的必要性

　　第五章XY家电零售企业风险导向内部审计:现状与改进

　　5.1XY家电零售企业简介

　　5.2XY家电零售企业风险导向内部审计现状

　　5.3XY家电零售企业品类业绩审计:一个实例

　　5.4XY家电零售企业风险导向内部审计的未来改进

　　第六章总结

　　参考文献