现代企业风险管理审计应用研究
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摘要
内部审计是基于受托经济责任的需要而产生和发展起来的,是经营管理分权制的产物。进入20世纪90年代以后,随着企业规模的扩大,分支机构和管理层次逐渐增多,公司面临的经营风险逐渐增多。公司管理当局希望得到更富有建设性的服务以巩固、提高其组织地位,于是对内部审计工作提出了新的要求。
企业对风险管理的空前重视,为内部审计提供了一个增加企业价值的绝好机会;同时,内部审计参与风险管理工作是其发展的趋势。风险管理审计是对传统审计方式的突破和创新,是融风险管理、审计为一体的新兴审计模式,是以对整个组织的风险进行评估与改善为最终目的的一种审计理念。风险管理审计从组织目标的角度来评估与改善风险,为专业的风险管理部门或专职的风险管理人员提供咨询与保证服务,从而将内部审计在企业中的作用推向一个新的更高层次。
本文以国内外最新审计理念为导引,采用文献研究、比较研究、理论分析方法,研究了风险管理审计在企业的应用现状、应用中存在的问题及原因并提出了相应的完善策略。文章首先对企业开展风险管理审计进行了理论分析。然后,通过对我国企业内部审计工作的观察和分析,找出了风险管理意识及风险管理技能有待加强、内部控制目标片面、组织架构还不完善等一系列问题。针对上述问题,借鉴美台风险管理审计发展经验,提出了加强风险意识和风险管理技能、引导控制活动、架构风险保障体系等完善对策。
Internal audit develops due to the need of economic responsibility of the entrusted party in enterprise. It is the result of decentralization of management. Since the 1990's, along with the expansion of enterprise scale and more branches and multiple management levels, enterprises nowadays are encountering more and more management risks. The concerning authorities expect to consolidate services and improve its position. Therefore the internal audit work has made new demands.
The unprecedented emphasis on risk management provides an absolutely excellent chance for internal audit to enhance enterprise value. Meanwhile, it is the inevitable trend to add risk management into internal audit. Risk management audit is a great breakthrough and innovation of new-emerging audit mode, which integrates risk management and auditing and embodies a new conception with the ultimate goal of evaluating and improving the organizational risk. Risk management audit tries to control risk from the organizational goal perspective and provide risk management consulting and assurance service to professional risk management section, thus to endow internal audit with a higher status of importance.
With reference to the latest auditing theories and utilizing the means of literature study, comparative study and theoretical study, this paper studies the application actuality and present problems of internal audit in enterprises, and tries to find the cause of the problems and provide reasonable solutions. At the beginning, this paper makes a theoretical study of risk management audit in enterprises. And then, after the further study to internal audit of domestic enterprises, there are many useful findings, such as lack of risk identification sense and inadequate risk management skill. In addition, the internal control goal is far from comprehensive, and the organizational structure needs to be improved. In consideration to these problems in China and risk management audit experience in United States and Taiwan, the paper finally provides some feasible solutions including strengthening risk identification and risk management skill, conducting risk controlling activities and constructing framework for risk security system.
企业对风险管理的空前重视,为内部审计提供了一个增加企业价值的绝好机会;同时,内部审计参与风险管理工作是其发展的趋势。风险管理审计是对传统审计方式的突破和创新,是融风险管理、审计为一体的新兴审计模式,是以对整个组织的风险进行评估与改善为最终目的的一种审计理念。风险管理审计从组织目标的角度来评估与改善风险,为专业的风险管理部门或专职的风险管理人员提供咨询与保证服务,从而将内部审计在企业中的作用推向一个新的更高层次。
本文以国内外最新审计理念为导引,采用文献研究、比较研究、理论分析方法,研究了风险管理审计在企业的应用现状、应用中存在的问题及原因并提出了相应的完善策略。文章首先对企业开展风险管理审计进行了理论分析。然后,通过对我国企业内部审计工作的观察和分析,找出了风险管理意识及风险管理技能有待加强、内部控制目标片面、组织架构还不完善等一系列问题。针对上述问题,借鉴美台风险管理审计发展经验,提出了加强风险意识和风险管理技能、引导控制活动、架构风险保障体系等完善对策。
Internal audit develops due to the need of economic responsibility of the entrusted party in enterprise. It is the result of decentralization of management. Since the 1990's, along with the expansion of enterprise scale and more branches and multiple management levels, enterprises nowadays are encountering more and more management risks. The concerning authorities expect to consolidate services and improve its position. Therefore the internal audit work has made new demands.
The unprecedented emphasis on risk management provides an absolutely excellent chance for internal audit to enhance enterprise value. Meanwhile, it is the inevitable trend to add risk management into internal audit. Risk management audit is a great breakthrough and innovation of new-emerging audit mode, which integrates risk management and auditing and embodies a new conception with the ultimate goal of evaluating and improving the organizational risk. Risk management audit tries to control risk from the organizational goal perspective and provide risk management consulting and assurance service to professional risk management section, thus to endow internal audit with a higher status of importance.
With reference to the latest auditing theories and utilizing the means of literature study, comparative study and theoretical study, this paper studies the application actuality and present problems of internal audit in enterprises, and tries to find the cause of the problems and provide reasonable solutions. At the beginning, this paper makes a theoretical study of risk management audit in enterprises. And then, after the further study to internal audit of domestic enterprises, there are many useful findings, such as lack of risk identification sense and inadequate risk management skill. In addition, the internal control goal is far from comprehensive, and the organizational structure needs to be improved. In consideration to these problems in China and risk management audit experience in United States and Taiwan, the paper finally provides some feasible solutions including strengthening risk identification and risk management skill, conducting risk controlling activities and constructing framework for risk security system.
引文
[1]中国内部审计协会.中国内部审计规定与中国内部审计准则[S].北京:中国石化出版社,2004.
[2]张小静.内审在公司治理中的作用及方式.中国内部审计.2005,5:45.
[3]司欣波.澳大利亚内部审计模式调查与研究.会计师.2006,5:45.
[4]http://www.mc2consulting.com/govrpage,htm..
[5]赵金芳,黄甲喜.对企业风险管理实施内部审计的思考.商业会计.2007,1:27.
[6]卓继民.现代企业风险管理审计.北京:中国财政经济出版社,2005.
[7]Committee of the Sponsoring Organizations of the Treadway Commission.Enterprise Risk Management Framework,(Draft)[R].New York:COSO,2003.http//www.erm.coso.org.
[8]The Institute of Internal Auditors—UK and Ireland.Position Statement:Risk Based Internal Auditing[S].London:ⅡA UK and Ireland,2003.pp3.
[9]许天祥,范国佑,韦华宁.如何做好内部审计.北京:中国财经出版社,2007.
[10]陈珊珊.内部审计:三维视角下的重新审视.中国工会财会.2005,6:9.
[11]陈锦烽,苏淑美.内部审计新纪元.大连:大连出版社,2006.
[12]王骥.内部审计参与风险管理的路径.企业改革与管理.2007,6:17.
[13]高东坡.内部审计如何参与企业的风险管理.商场现代化.2007,9:73.
[14]夏丹宁.推进风险管理审计的思路.中国内部审计.2004,12:17.
[15]刘世谨.内部审计与风险管理.中国内部审计.2006,12:28.
[16]孟焰.企业风险管理审计研究.审计研究.2006,3:56.
[17]刘德运.内部审计原理与技术.北京:中国经济出版社,2006.
[18]张庆龙.内部审计价值[M].北京:中国时代经济出版社,2006.
[19]肖钢,韩天飞.内部审计在风险管理中的职责和作用.现代审计与会计.2007,5:26.
[20]张建明.内部审计在风险管理中的作用.中国内部审计.2004,12:38.
[21]张巧良,房亮.内部审计在ERM中的作用机制探讨.商业时代.2007,8:48.
[22]王光远.管理审计理论[M].北京:中国人民大学出版社,1996.
[23]李春瑜,王凡林.基于风险管理的内部控制框架解读.会计师.2007,11:38.
[24]杨清香.公司治理、内部控制与内部审计:风险管理的整合.中国会计理论与实务前沿(第四卷).南昌:江西高校出版社,2004.
[25]Second Edition,Scott E.Harrington.Gregory R.Niehaus,Risk Management and Insurance.北京:清华大学出版社,2005.
[26]史蒂文·鲁特 超越COSO:强化公司治理的内部控制[M].刘宵仑译.北京:中信出版社,2004.
[27]卓继民.现代企业风险管理审计.北京:中国财政经济出版社,2005.
[28]台湾光宝集团内审在公司治理、风险管理中的经验.中国内部审计.2005,2:64.
[29]王光远,瞿曲.国有企业治理中的内部审计——受托责任视角的内部治理机制观[J]. 审计研究.2006,2:29.
[30]蔡传秀.开展管理审计面临的问题及对策.池州师专学报.2005,19:54.
[31]张玉.后安然时代国际内部审计发展趋势综述.http://doc.esnai.com,2005-5-17.
[32]陈宝敏,马志娟.商业银行内部审计对风险管理的意义.经济论坛.2006,19:95.
[2]张小静.内审在公司治理中的作用及方式.中国内部审计.2005,5:45.
[3]司欣波.澳大利亚内部审计模式调查与研究.会计师.2006,5:45.
[4]http://www.mc2consulting.com/govrpage,htm..
[5]赵金芳,黄甲喜.对企业风险管理实施内部审计的思考.商业会计.2007,1:27.
[6]卓继民.现代企业风险管理审计.北京:中国财政经济出版社,2005.
[7]Committee of the Sponsoring Organizations of the Treadway Commission.Enterprise Risk Management Framework,(Draft)[R].New York:COSO,2003.http//www.erm.coso.org.
[8]The Institute of Internal Auditors—UK and Ireland.Position Statement:Risk Based Internal Auditing[S].London:ⅡA UK and Ireland,2003.pp3.
[9]许天祥,范国佑,韦华宁.如何做好内部审计.北京:中国财经出版社,2007.
[10]陈珊珊.内部审计:三维视角下的重新审视.中国工会财会.2005,6:9.
[11]陈锦烽,苏淑美.内部审计新纪元.大连:大连出版社,2006.
[12]王骥.内部审计参与风险管理的路径.企业改革与管理.2007,6:17.
[13]高东坡.内部审计如何参与企业的风险管理.商场现代化.2007,9:73.
[14]夏丹宁.推进风险管理审计的思路.中国内部审计.2004,12:17.
[15]刘世谨.内部审计与风险管理.中国内部审计.2006,12:28.
[16]孟焰.企业风险管理审计研究.审计研究.2006,3:56.
[17]刘德运.内部审计原理与技术.北京:中国经济出版社,2006.
[18]张庆龙.内部审计价值[M].北京:中国时代经济出版社,2006.
[19]肖钢,韩天飞.内部审计在风险管理中的职责和作用.现代审计与会计.2007,5:26.
[20]张建明.内部审计在风险管理中的作用.中国内部审计.2004,12:38.
[21]张巧良,房亮.内部审计在ERM中的作用机制探讨.商业时代.2007,8:48.
[22]王光远.管理审计理论[M].北京:中国人民大学出版社,1996.
[23]李春瑜,王凡林.基于风险管理的内部控制框架解读.会计师.2007,11:38.
[24]杨清香.公司治理、内部控制与内部审计:风险管理的整合.中国会计理论与实务前沿(第四卷).南昌:江西高校出版社,2004.
[25]Second Edition,Scott E.Harrington.Gregory R.Niehaus,Risk Management and Insurance.北京:清华大学出版社,2005.
[26]史蒂文·鲁特 超越COSO:强化公司治理的内部控制[M].刘宵仑译.北京:中信出版社,2004.
[27]卓继民.现代企业风险管理审计.北京:中国财政经济出版社,2005.
[28]台湾光宝集团内审在公司治理、风险管理中的经验.中国内部审计.2005,2:64.
[29]王光远,瞿曲.国有企业治理中的内部审计——受托责任视角的内部治理机制观[J]. 审计研究.2006,2:29.
[30]蔡传秀.开展管理审计面临的问题及对策.池州师专学报.2005,19:54.
[31]张玉.后安然时代国际内部审计发展趋势综述.http://doc.esnai.com,2005-5-17.
[32]陈宝敏,马志娟.商业银行内部审计对风险管理的意义.经济论坛.2006,19:95.