摘要经济全球化使企业的生存和发展面临着巨大的机遇和挑战，企业的经营环境越发复杂多变，经营风险也持续增加。而中小企业由于自身能力的限制，对风险的防控和应对能力较差，风险已然成为影响中小企业目标实现的一个重要因素，因此迫切需要加强对企业风险的全面管理。现代风险导向型内部审计作为一种新型的审计模式，有助于企业加强风险管理，为提升企业增加值，更好的参与国际竞争创造了条件。本论文就现代风险导向型内部审计的特点，我国中小企业内部审计现状以及现代风险导向型内部审计的具体运用等问题进行了分析，同时提出了完善企业现代风险导向型内部审计的相关意见和建议。21126
关键词 风险导向审计 内部审计 中小企业
毕业论文外文摘要
Title the application of modern risk-oriented audit in small and medium-sized enterprises’ internal audit of our country
Abstract
Along with the development of economic globalization, the survival and development of enterprises is faced with great opportunities and challenges. The business environment of enterprises is more complex, so the business risks are increasing. Due to the limitation of their own capabilities, small and medium-sized enterprises’(SMEs’) risk prevention and processing ability is poor. Risks have become an important factor for SMEs to achieve the goals, so they urgently need to strengthen the comprehensive management of risk. As a kind of new audit mode, modern risk- oriented internal audit helps enterprises to enhance the ability of risk management, to improve the added value of enterprise and to better participate in international competition. This paper conducted a detailed analysis about the characteristics of risk-oriented internal audit, the internal audit status quo of China's SMEs and the specific implementation issues of modern risk-oriented internal audit. It also proposed some related suggestions to promote the recommendations of modern risk-oriented internal audit.
Keywords
Risk-oriented audit Internal audit Small and medium-sized enterprise
目 次
1 引言 1
2 内部审计与现代风险导向审计相关内容概述 3
2.1 内部审计的含义与特点 3
2.2 内部审计的发展历程 3
2.3 现代风险导向审计的含义 4
2.4 现代风险导向审计产生的必然性 5
3 现代风险导向型内部审计的主要内容 6
3.1 现代风险导向型内部审计的定义 6
3.2 现代风险导向型内部审计的对象 6
3.3 现代风险导向型内部审计的特点 6
4 我国中小企业的特征及内部审计的现状——以YZ公司为例 9
4.1 我国中小企业的特点 9
4.2 YZ公司简介 10
4.3 YZ公司的内部审计现状 11
5 现代风险导向内部审计在YZ公司中的具体运用 14
5.1 了解企业基本状况，识别潜在风险 14
5.2 评估企业风险，确定审计重点 16
5.3 制定审计计划并实施 18
5.4 出具审计报告 19
5.5 开展后续跟踪审计 19
6 推进中小企业现代风险导向型内部审计的相关建议 20
6.1 建立基于计算机技术的企业风险管理体制 20
6.2 保证内部审计的独立性和客观性 20 现代风险导向审计在我国中小企业内部审计中的运用:http://www.youerw.com/kuaiji/lunwen_13202.html