XXX研究所风险导向审计模型研究与实践

上海交通大学硕士学位论文XXX研究所风险导向审计模型研究与实践姓名：董德治申请学位级别：硕士专业：工商管理指导教师：刘涛20090111XXX2001WTOXXXXXXXXX,,,THERESEARCHANDPRACTICEOFINSTITUTEFORMODELOFRISK-ORIENTEDAUDITAPPROACHABSTRACTAfterenteringtheWorldTradeOrganizationin2001,theChinesenationaleconomyhasgrownquickly,andtheprocessofintegratingintotheworldeconomyhasbeenspeededupsignificantly.Meanwhile,theChineseenterpriseshavetofacetheincreasingriskofeconomicdisputesduetothecomplexenvironment.Therefore,howtoreducetheadversehasbecomeaverypressingissue.Asacrucialpartofinternalcontrolinanenterprise,theinternalauditdepartmentplaysanimportantroleinconstructingtheenterprise’scomprehensiveriskmanagementsystem.However,thesituationisstillfarfromoptimistic.Mostauditorsinenterprise’sinternalauditdepartmentstillmaintainthetraditionalideaofwork.Theyjustcarryoutaccountingnumber-basedauditapproachinordertopreventandcorrectthefalse.Intheauthor’sopinion,theinternalauditdepartmentwillbefurthermarginalizedifthesituationcouldnotbechangedduly.TakingXXXInstituteasanexample,anewideaandprocessabouttherisk-orientedauditapproachbyinternalauditdepartmentsisillustratedinthisthesis.BYintroducingthebasictheoriesofrisk-orientedauditapproach,thebusinessenvironmentofXXXInstituteandthereconstructionoftherisk-orientedauditmodelunderinternalauditcircumstance,thethesistrytoconnecttheexistingtheorieswithpracticeofinternalauditswimmingly.Theresultsprovedthattheeffectiveimplementationofrisk-orientedauditcanhelpinternalauditintegrateintothecomprehensiveriskmanagementsystembetteraswellasreducingtherisk.Inthisthesis,theauthorwishestogivesomecluesfortheresearchinthisfieldandtopromoteinternalaudit’shealthydevelopment.KEYWORDS:internalaudit,risk-orientedauditapproach,riskmanagement,institute200911120091112009111MBAXXX111.11.1.121CMS200186802600[1]2002[2]20042IAASB2002IIA1.1.2[1]20035[2]2006MBAXXX220XXX1.21.2.1XXXXXX1.2.21MBAXXX32XXX3XXX451.31.3.11.3.2MBAXXX4XXXXXXXXXXXXXXXXXXMBAXXX522.12.1.112.1.1.1191FIGURE1EvolutionofAudit’stargetandthecorrespondingmethodsMBAXXX6(accountingnumber-basedauditapproach)[1][2]192.1.1.220system-basedauditapproach[3][1]200820087[2]2004710-14[3]200820087MBAXXX720[1]2.1.1.32090risk-orientedauditapproach[2]1[1]2004710-14[2]200820088MBAXXX822.1.22.1.2.1[1](1)[1]2004710-14MBAXXX9[1]2[1]20041029-34MBAXXX10......2FIGURE2Theriskframeworkofrisk-orientedauditapproach2.1.2.2[1](1)(2)(3)(4)(5)[1]2005,19-14MBAXXX112.22.2.11121MBAXXX121Table1Themethodsandcontentsofunderstandingthebasicinformation3MBAXXX132.2.2122.2.32.3[1]2.3.1AICPA20701D.H.1978[1]2001511-13MBAXXX141981AICPA39AICPA47=×200210=2.3.21=1996MBAXXX15D.H.2=20023=+20022.42.4.12.4.1.12030202070MBAXXX162.4.1.21999AS/NZE4360123456MBAXXX172.4.22.4.2.112Table2ExampleforQualitativeAnalysis132133145295%50505%MBAXXX182.4.2.2XXX1SWOT3SWOTStrengthsOpportunitiesThreatsWeakness3SWOTFIGURE3TheSWOTANALYSISMATRIX2BCG4BCG[1]BCG3[1]2005MBAXXX191.004BCGFIGURE4TheBCGMATRIX45MBA5FIGURE5ThePotter’sFivestrengthmodels0.5MBAXXX203XXX3.1XXX3.1.1XXXXXX196341800600200710600020046XXX103.1.2XXXXXXXXXXXX12MBAXXX216XXXFIGURE6TheorganizationalstructureofXXXinstitute3XXX…………MBAXXX223.1.3XXXXXX2080XXX51215XXXMBAXXX232006XXX3.1.4XXXXXXXXX1XXXXXXXXXXXXXXXMBAXXX242XXXXXXXXXXXX”XXXXXX3XXX2MBAXXX25452008XXX3.2XXX3.2.1XXX120XXXXXXXXXMBAXXX2623.2.2XXX12MBAXXX27+×1100%0×203MBAXXX283.3XXXXXX3.3.13.3.1.11XXX23%201540%50%7FIGURE7TheChinesemarinedieselenginesProductioncapacityandthemarketgapMBAXXX292M&MM&WB&WXXX3XXX90%80%XXXXXX4XXX3MBAXXX303.3.1.2XXXXXX1XXXXXXXXX3XXXTable3ThemajorinvestmentsofXXXInstituteintwoyears60,000,000.00200880,000,000.0020095,000,000.00200920,000,000.002009165,000,000.002XXX8BCGXXXMBAXXX311.008XXXBCGFIGURETheBCGMATRIXofmajorproductsinXXXInstitute39XXX10204014%49%34%3%0.59XXXFIGURE10Theemployees’structureofeducationalbackgroundinXXXinstituteMBAXXX3242007XXXTable4TheprimaryfinancialindexesofXXXInstitutein200730.17%22.31%85.1%84.07%1.268.84%1050%XXX30XXX3.3.1.3XXXXXX47%22%21%10%203030404050506010XXXFIGURE9TheagecompositionofXXXInstitute'sworkforceMBAXXX335Table5BusinessEnvironmentandRiskAssessmentFormpartXXXXX200712312008-SJ-PG-001XX2008352008-SJ-PG-002XX20083122008-SJ-PG-003XXX20083182008-SJ-PG-004XX20083222008-SJ-PG-00511221231MBAXXX345XXXXX2008372008-SJ-PG-006XXX20083112008-SJ-PG-007XXX20083182008-SJ-PG-008XX20083202008-SJ-PG-00912007212007200040%231200723XXXXXX2008332008-SJ-PG-010XXX2008382008-SJ-PG-011XXX20083252008-SJ-PG-012MBAXXX3551130.17%200750005000284.07%23.3.1.4XXXXXXXXX6XXXTable6ControlCircumstanceofXXXInstituteAssessmentFormpartXXXXXX200712312008-SJ-PG-0132008-SJ-PG-014MBAXXX3662008-SJ-PG-015122150%22%72%14%14%90%22008-SJ-PG-0161272XXX2008-SJ-PG-017122007MBAXXX3762008-SJ-PG-018200792008-SJ-PG-019XXXXXX7XXXTable7ThecircleofsalesandgatheringinXXXInstituteAssessmentFormXXXXXX200712312008-SJ-PG-02021,470,000237,100,00083,000,000702,000,00040,5001,031,000,000MBAXXX3876,300,00010,300,0001XXX2008-SJ-PG-0212XXX2008-SJ-PG-0223.3.1.5XXX110110MBAXXX398XXXTable8TheriskstateofimportantaccountsinXXXInstituteGradeFormXXXXXX2007123