风险导向内部审计在羚锐制药公司的应用分析.docxVIP

PAGE 18 摘 要 在经济全球化的推动下，审计行业受到了越来越多的关注，准确有效的风险评价已成为增强企业竞争力、保持稳定发展的重要因素。我国企业运用风险导向内部审计模式要远远晚于其他国家，风险导向内部审计理论体系在企业中的建设也不完善,于是本文将对企业中运用风险导向内部审计进行初步的探析。 本文采用文献研究和案例分析相结合的方法，从风险导向内部审计的研究背景和意义入手，对风险导向内部审计的相关理论进行了简单的阐述，通过对羚锐制药公司基本情况的介绍，结合SWOT分析法，将风险导向内部审计具体运用在企业中，强调了羚锐制药公司在发展过程中存在的内部审计风险：风险导向内部审计规范体系还有待完善；风险管理和内部审计的融合程度还有所欠缺；内部审计信息化水平还有待提高；审计人员引进渠道单一。 通过总结分析国外先进的经验，对羚锐制药公司实施风险导向内部审计存在的问题提供了几点保障措施：加强风险导向内部审计规范体系建设；推进内部审计的风险导向水平；提升内部审计信息化建设水平；培养企业专业的内部审计人员，以保证企业稳步健康的发展。 关键词：风险导向；内部审计；风险管理 Abstract Driven by economic globalization, the auditing industry has received more and more attention. Accurate and effective risk assessment has become an important factor in enhancing the competitiveness of enterprises and maintaining stable development. Chinas enterprises use risk-oriented internal audit mode far later than other countries, and the risk-oriented internal audit theory system is not perfect in enterprise construction. Therefore, this paper will conduct a preliminary analysis of the application of risk-oriented internal audit in enterprises. This paper uses the combination of literature research and case analysis to start with the research background and significance of risk-oriented internal audit, and briefly expounds the relevant theories of risk-oriented internal audit, through the basic situation of Henan Lingrui Pharmaceutical Co., Ltd. Introduction, combined with SWOT analysis, the risk-oriented internal audit is specifically applied in the enterprise, emphasizing the internal audit risk of Henan Lingrui Pharmaceutical Co., Ltd. in the development process: the risk-oriented internal auditing norm system needs to be improved; risk management and The degree of integration of internal audit is still lacking; the level of internal audit information needs to be improved; auditors have a single channel. By summarizing and analyzing the advanced experience of foreign countries, it provides several safeguards for the implementation of risk-oriented internal auditing of He