风险导向内部审计与企业风险管理整合研究
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摘要
近年来,由于一系列重大事件、财务丑闻的频出,相关法律法规的出台,风险管理成为全球关注的焦点,世界上许多国家和相关的国际机构都认识到加强风险管理的重要性。而作为保证委托受托责任实现的有效控制机制,内部审计是公司治理的重要要素之一。而随着风险的渗入,公司治理关注焦点逐渐转向了风险管理。相应地,内部审计目标也开始面向风险管理。最新修订的内部审计定义明确了内部审计以评价风险管理、控制及公司治理流程从而为组织增加价值为其主要作用。它合理的组织模式和职能的发挥,能帮助企业评估各种风险、优化公司风险管理流程,为完善公司治理提供支持。我国企业越来越与世界紧密联系,面对环境变化、不确定因素等潜在风险所需要投入的风险成本的不断增加,如何认识、评估以及应对企业运营中所存在的各种风险因素成为当代企业亟待解决的课题。
基于此,本文以规范研究、定性分析和案例研究相结合的研究方法,首先概括了风险导向内部审计历史溯源及其最新发展,然后在对风险管理相关理论进行介绍的基础上,在受托经济责任理论和价值链理论指导下,将风险导向内部审计置于企业风险管理框架下,进行风险管理对内部审计的需求分析,认为内部审计是企业风险管理的重要的价值实现手段,在改善组织运营、提高风险管理和公司治理、增加组织价值等方面发挥着重要作用,并在对二者的整合的必要性和可行性研究基础上,从治理层面、管理层面以及执行层面和事后改进几个方面展开风险导向内部审计和企业风险管理的整合研究。
最后以青岛海尔集团风险导向内部审计与企业风险管理的成功案例再次论证了内部审计在风险管理中的重要作用,为之后我国企业开展风险导向内部审计和风险管理提供借鉴。
In recent years,as a series of major events, the frequency of financial scandals, the introduction of relevant laws and regulations. Risk management becomes the focus of global concern, many countries and relevant international organizations recognize the importance of risk management that should be strengthened. And as the management control mechanism that play an importment role in ensuring accountability to be effective performance,the internal auditing is an important part of corporate governance.With the infiltration of the risk, gradually the corn of corporate governance turn to the risk management. Accordingly,the internal auditing begin to be focus on the risk management. In order to add value for the organization,the latest definition of the internal auditing confirm the role of internal audit is to evaluate the risk management, control and governance processes. With setting up reasonablely and playing in effect, it can help companies to assess the risks, to assist the company's risk management, to provide endorsement for improving the corporate governance. with our corporate closely ties to the world and changing of the environment,uncertainties and other potential risks need the rising costs for the increasing risks, that how to understand, assess and respond to the various risks becomes the urgency issue for the Contemporary Business.
Based on that, with a combination research methods of normative research and qualitative analysis,we firstly discourse the basic concepts and theories of the risk oriented internal audit: then the theory of risk management are introduced, based on the theory of the value chain, we discuss the relationship between the risk oriented internal audit and enterprise risk management. Through analyzing the need of the risk management for the internal audit,we think that as the means of enterprise risk management, internal audit play an important role in improving organizational operations, enhancing risk management and corporate governance, increasing the value of the organizations. And on the basis of the necessity and feasibility research, we launch the integration research between the risk oriented internal auditing and risk management from management level, management level, executive level and after-improving.
Finally,we take the Qingdao Haier Group as a successful example which demonstrates once again the necessity of establishing the enterprise risk management approach and the importance of the internal audit in risk management, and as the reference for the after enterprises.
基于此,本文以规范研究、定性分析和案例研究相结合的研究方法,首先概括了风险导向内部审计历史溯源及其最新发展,然后在对风险管理相关理论进行介绍的基础上,在受托经济责任理论和价值链理论指导下,将风险导向内部审计置于企业风险管理框架下,进行风险管理对内部审计的需求分析,认为内部审计是企业风险管理的重要的价值实现手段,在改善组织运营、提高风险管理和公司治理、增加组织价值等方面发挥着重要作用,并在对二者的整合的必要性和可行性研究基础上,从治理层面、管理层面以及执行层面和事后改进几个方面展开风险导向内部审计和企业风险管理的整合研究。
最后以青岛海尔集团风险导向内部审计与企业风险管理的成功案例再次论证了内部审计在风险管理中的重要作用,为之后我国企业开展风险导向内部审计和风险管理提供借鉴。
In recent years,as a series of major events, the frequency of financial scandals, the introduction of relevant laws and regulations. Risk management becomes the focus of global concern, many countries and relevant international organizations recognize the importance of risk management that should be strengthened. And as the management control mechanism that play an importment role in ensuring accountability to be effective performance,the internal auditing is an important part of corporate governance.With the infiltration of the risk, gradually the corn of corporate governance turn to the risk management. Accordingly,the internal auditing begin to be focus on the risk management. In order to add value for the organization,the latest definition of the internal auditing confirm the role of internal audit is to evaluate the risk management, control and governance processes. With setting up reasonablely and playing in effect, it can help companies to assess the risks, to assist the company's risk management, to provide endorsement for improving the corporate governance. with our corporate closely ties to the world and changing of the environment,uncertainties and other potential risks need the rising costs for the increasing risks, that how to understand, assess and respond to the various risks becomes the urgency issue for the Contemporary Business.
Based on that, with a combination research methods of normative research and qualitative analysis,we firstly discourse the basic concepts and theories of the risk oriented internal audit: then the theory of risk management are introduced, based on the theory of the value chain, we discuss the relationship between the risk oriented internal audit and enterprise risk management. Through analyzing the need of the risk management for the internal audit,we think that as the means of enterprise risk management, internal audit play an important role in improving organizational operations, enhancing risk management and corporate governance, increasing the value of the organizations. And on the basis of the necessity and feasibility research, we launch the integration research between the risk oriented internal auditing and risk management from management level, management level, executive level and after-improving.
Finally,we take the Qingdao Haier Group as a successful example which demonstrates once again the necessity of establishing the enterprise risk management approach and the importance of the internal audit in risk management, and as the reference for the after enterprises.
引文
①内部审计具体准则第16号─风险管理审计,中国内部审计协会,2005,3.
①甫瀚.中国大陆与香港内部审计能力与需求调查报告,2008.
②甫翰.内部审计能力与需求调查, 2009.
[1]贺颖奇,陈佳俊.当代国际内部审计的变化与中国内部审计的发展机会[J].审计研究, 2006 (4): 87-90.
[2]余玉苗.20世纪西方企业内部审计发展述评[J].经济评论,2000(4):42-45.
[3]时现,毛勇,易仁萍.国内外企业内部审计发展状况之比较—基于调查问卷分析[J].审计研究,2008(6):23-26.
[4]万寿义,崔晓钟.内部审计价值变迁的结果:风险导向内部审计[J].财经问题研究,2009(11):88-94.
[5]徐海根.试论内部审计与风险管理之间的关系[J].会计之友,2009(12):14-15.
[6] Laura F. Spira and Michael Page .Risk Management:The Reinvention Of Internal Control And The Changing Role Of Internal Audit[J]. Accounting, Auditing and Accountability Journal, 2003,16(4): 640-661.
[7] Georges Selim and David McNamee.Risk Management and Internal Auditing:What are the Essential Building Blocks for a Successful Paradigm Change?[J]. International Journal of Auditing, 2003,3(2):147-155.
[8] Georges Selim and David McNamee.The Risk Management and Internal Auditing Relationship: Developing and Validating a Model[J]. International Journal of Auditing, 2003,3(3):159-174.
[9] Goodwin Steward,J.and p.Kent.The Use of Internal Audit by Australian Companies[J].Managerial Auditing Journal,2006.21(2):81-101.
[10] Thomas L.Barton,William G. Shenkir and Paul L.Walker.Auditor’s Risk Management Guide—Integra ting Auditing and ERM[J].Information Systems Contrlo Journal.2003(5):101-103.
[11] Mark S. Beasley,Richard Clune and Dana R. Hermanson.The Impact of Enterprise Risk Management on the Internal Audit Function.
[12] Tariq Hassaneen Ismail. Internal Auditors' Perception About Their Role in Risk Management Audit in Egyptian Banking Sector[J].International Journal of conomics and Accounting Forthcoming. 2010,10(30):31-37.
[13] Rebecca G.,Sarmenta.Integrating internal audit with enterprise risk management[J]. Business World Online Edition, 2010,9(7):77-82.
[14]严晖.风险导向内部审计若干问题研究.博士论文,厦门大学,2004.
[15]陈国辉,耿慧敏.中国内部审计现状研究与发展机遇[J].会计师,2008,(7):6-9.
[16]兰艳泽,陶玲.内部审计与企业风险管理的互动机理分析——基于动态博弈的视角[J].广东商学院学报,2009(2):61-69.
[17]耿建新,续芹,李跃然.内审部门设立的动机及其效果研究—来自中国沪市的研究证据[J].审计研究,2006(1):67-70.
[18]王斌.股东期望、全面风险管理与审计价值[J].会计研究,2009(5):87-93.
[19]张巧良,杨蔚,邹玮.内部审计对公司治理的评价功能研究[J].商业时代,2006(31):41-43.
[20]阮滢.论现代内部审计与企业风险管理的整合[J].商丘师范学院学报,2009(4):84-86.
[21]刘新林,周兵.内部审计参与企业风险管理的路径分析[J].审计文摘,2008(4):101-101.
[22]黄园园.内部审计与企业风险管理的协调和整合[J].审计与经济研究,2005(9):39-44.
[23]张建刚,赵翔宇.论现代内部审计与风险管理的协调整合[J].2007(1):54-57.
[24]兰艳泽,刘利伟.企业风险管理与风险导向内部审计关联性研究[J].财会研究,2009(3):70-72.
[25]瞿旭.基于价值增值的治理导向型内部审计研究.博士论文.大连出版社.
[26]刘晓莲.国际内部审计研究.博士论文.东北财经大学.
[27]莫勒尔著.李海风等译.布林克内部审计[M].中国时代经济出版社,2006.
[28]劳伦斯索耶著.汤云为等译.现代内部审计实务(上)[M].北京:中国商业出版社,1990.
[29]贝利,格拉姆林,拉姆蒂著.王光远等译.内部审计思想[M].中国时代经济出版社,2006.
[30]管理导向内部审计与风险导向内部审计比较研究四川大学硕士论文.
[31]张玉.后安然时代国际内部审计发展趋势综述[J].审计研究,2005(5):34-37.
[32]丁友刚,胡兴国.内部控制、风险控制与风险管理——基于组织目标的概念解说与思想演进[J].会计研究,2007(2):51-54.
[33]高立法,虞旭清著.企业全面风险管理实务[M].经济管理出版社,2009.
[34]张琴,陈柳钦.风险管理理论沿袭和研究趋势综述[J].金融理论与实践,2008(10):105-109.
[35]张琴,陈柳钦.风险管理理论沿袭和最新研究趋势综述[J].河南金融管理干部学院学报,2008(5):22-27.
[36]谢志华.内部控制、公司治理、风险管理:关系与整合[J].会计研究,2007(10):37-46.
[37]黄亚南.公司治理的本质和形式:日本的经验教训[J].上海经济研究,2009(4):65-73.
[38]王光远.现代内部审计十大理念.审计研究.2007(2):24-30.
[39]李凤华.内部管理审计增值功能探微——基于价值链理论视角[J].审计与经济研究,2007(1):31-35.
[40]于水英,王艳.现代内部审计增值功能透视——基于价值链管理理论视角[J].全国商情,2009(13):64-65.
[41]高学余,吴婧婷.内部审计与风险管理的融合[J].国际商务财会,2009(3):40-42.
[42]李瑛,李阳.新环境下的企业风险管理与风险导向内部审计[J].会计之友,2008,(3):70-71.
[43]金学凯,郑文.企业财务预警:与风险导向内部审计的协调整合[J].管理在线.2010(4):66-67.
[44]张霞.试论企业风险管理和内部审计的整合[J].广西财经学院学报,2006(8):81-83.
[45]陆晓晖.内部审计的潜在冲突及化解对策[J].财会通讯.2007,(2):49-51.
[46]盛喆.风险管理审计在海尔集团的实际应用[J].中国内部审计,2006(10):58-60.
[47]白万纲.从海尔集团看风险管控.博锐管理在线.2009,12.
①甫瀚.中国大陆与香港内部审计能力与需求调查报告,2008.
②甫翰.内部审计能力与需求调查, 2009.
[1]贺颖奇,陈佳俊.当代国际内部审计的变化与中国内部审计的发展机会[J].审计研究, 2006 (4): 87-90.
[2]余玉苗.20世纪西方企业内部审计发展述评[J].经济评论,2000(4):42-45.
[3]时现,毛勇,易仁萍.国内外企业内部审计发展状况之比较—基于调查问卷分析[J].审计研究,2008(6):23-26.
[4]万寿义,崔晓钟.内部审计价值变迁的结果:风险导向内部审计[J].财经问题研究,2009(11):88-94.
[5]徐海根.试论内部审计与风险管理之间的关系[J].会计之友,2009(12):14-15.
[6] Laura F. Spira and Michael Page .Risk Management:The Reinvention Of Internal Control And The Changing Role Of Internal Audit[J]. Accounting, Auditing and Accountability Journal, 2003,16(4): 640-661.
[7] Georges Selim and David McNamee.Risk Management and Internal Auditing:What are the Essential Building Blocks for a Successful Paradigm Change?[J]. International Journal of Auditing, 2003,3(2):147-155.
[8] Georges Selim and David McNamee.The Risk Management and Internal Auditing Relationship: Developing and Validating a Model[J]. International Journal of Auditing, 2003,3(3):159-174.
[9] Goodwin Steward,J.and p.Kent.The Use of Internal Audit by Australian Companies[J].Managerial Auditing Journal,2006.21(2):81-101.
[10] Thomas L.Barton,William G. Shenkir and Paul L.Walker.Auditor’s Risk Management Guide—Integra ting Auditing and ERM[J].Information Systems Contrlo Journal.2003(5):101-103.
[11] Mark S. Beasley,Richard Clune and Dana R. Hermanson.The Impact of Enterprise Risk Management on the Internal Audit Function.
[12] Tariq Hassaneen Ismail. Internal Auditors' Perception About Their Role in Risk Management Audit in Egyptian Banking Sector[J].International Journal of conomics and Accounting Forthcoming. 2010,10(30):31-37.
[13] Rebecca G.,Sarmenta.Integrating internal audit with enterprise risk management[J]. Business World Online Edition, 2010,9(7):77-82.
[14]严晖.风险导向内部审计若干问题研究.博士论文,厦门大学,2004.
[15]陈国辉,耿慧敏.中国内部审计现状研究与发展机遇[J].会计师,2008,(7):6-9.
[16]兰艳泽,陶玲.内部审计与企业风险管理的互动机理分析——基于动态博弈的视角[J].广东商学院学报,2009(2):61-69.
[17]耿建新,续芹,李跃然.内审部门设立的动机及其效果研究—来自中国沪市的研究证据[J].审计研究,2006(1):67-70.
[18]王斌.股东期望、全面风险管理与审计价值[J].会计研究,2009(5):87-93.
[19]张巧良,杨蔚,邹玮.内部审计对公司治理的评价功能研究[J].商业时代,2006(31):41-43.
[20]阮滢.论现代内部审计与企业风险管理的整合[J].商丘师范学院学报,2009(4):84-86.
[21]刘新林,周兵.内部审计参与企业风险管理的路径分析[J].审计文摘,2008(4):101-101.
[22]黄园园.内部审计与企业风险管理的协调和整合[J].审计与经济研究,2005(9):39-44.
[23]张建刚,赵翔宇.论现代内部审计与风险管理的协调整合[J].2007(1):54-57.
[24]兰艳泽,刘利伟.企业风险管理与风险导向内部审计关联性研究[J].财会研究,2009(3):70-72.
[25]瞿旭.基于价值增值的治理导向型内部审计研究.博士论文.大连出版社.
[26]刘晓莲.国际内部审计研究.博士论文.东北财经大学.
[27]莫勒尔著.李海风等译.布林克内部审计[M].中国时代经济出版社,2006.
[28]劳伦斯索耶著.汤云为等译.现代内部审计实务(上)[M].北京:中国商业出版社,1990.
[29]贝利,格拉姆林,拉姆蒂著.王光远等译.内部审计思想[M].中国时代经济出版社,2006.
[30]管理导向内部审计与风险导向内部审计比较研究四川大学硕士论文.
[31]张玉.后安然时代国际内部审计发展趋势综述[J].审计研究,2005(5):34-37.
[32]丁友刚,胡兴国.内部控制、风险控制与风险管理——基于组织目标的概念解说与思想演进[J].会计研究,2007(2):51-54.
[33]高立法,虞旭清著.企业全面风险管理实务[M].经济管理出版社,2009.
[34]张琴,陈柳钦.风险管理理论沿袭和研究趋势综述[J].金融理论与实践,2008(10):105-109.
[35]张琴,陈柳钦.风险管理理论沿袭和最新研究趋势综述[J].河南金融管理干部学院学报,2008(5):22-27.
[36]谢志华.内部控制、公司治理、风险管理:关系与整合[J].会计研究,2007(10):37-46.
[37]黄亚南.公司治理的本质和形式:日本的经验教训[J].上海经济研究,2009(4):65-73.
[38]王光远.现代内部审计十大理念.审计研究.2007(2):24-30.
[39]李凤华.内部管理审计增值功能探微——基于价值链理论视角[J].审计与经济研究,2007(1):31-35.
[40]于水英,王艳.现代内部审计增值功能透视——基于价值链管理理论视角[J].全国商情,2009(13):64-65.
[41]高学余,吴婧婷.内部审计与风险管理的融合[J].国际商务财会,2009(3):40-42.
[42]李瑛,李阳.新环境下的企业风险管理与风险导向内部审计[J].会计之友,2008,(3):70-71.
[43]金学凯,郑文.企业财务预警:与风险导向内部审计的协调整合[J].管理在线.2010(4):66-67.
[44]张霞.试论企业风险管理和内部审计的整合[J].广西财经学院学报,2006(8):81-83.
[45]陆晓晖.内部审计的潜在冲突及化解对策[J].财会通讯.2007,(2):49-51.
[46]盛喆.风险管理审计在海尔集团的实际应用[J].中国内部审计,2006(10):58-60.
[47]白万纲.从海尔集团看风险管控.博锐管理在线.2009,12.