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《武漢鋼鐵集團風險導向內部審計的應用分析》由會員上傳分享，免費在線閱讀，更多相關內容在工程資料-天天文庫。
1、AbstractInthecontextofeconomicglobalization,intensebusinesscompetitionandtechnologicalmodernization,theworldisfullofopportunitiestocompanies,andtheyarealsofacingtheriskofunpredictable.Andforbusinessmanagers,theirmissionitistograsptheeternalopportunitiesandmanagerisks.Insuchdemand,Ris
2、k?orientedinterna1auditproduced.Itisaninternalauditthatbasedoninternalcontrol,corporategovernance,andfocusontheoverallriskoftheorganization.Thisarticlefirstlyelaboratedthegenerationofrisk-orientedinternalauditanditsrelatedtheories.Risk-orientedinternalauditisanapplicationofmodernrisk
3、-orientedauditwhichwasoriginallyproducedintheexternalaudit?Accordingtothegeneralexternalauditprocedure,combiningtheobjectivesandfunctionsofrisk-orientedinternalaudit,thisarticleconstructedfourstagesofarisk?orientedinternalauditprocedures,fromthedevelopmentoftheauditplan,audittestinga
4、ndauditfindings,theauditreportstotheauditfollow-upaudit?Itformedaninternalauditsystemwiththecombinationofriskmanagementandinternalcontrol.Then,usetheexampleofWuhanIronandSteelCoiipanyLimited,thispassageanalysestheapplicationofrisk-orientedinternalauditproceduresinthisconpany,anddescr
5、ibedtheresultsoftheWuhanIronandSteelCompanyLimited'srisk-orientedinternalauditinadeintheinternalcontrolandriskmanagement.Finally,wediscussedseveralissuesmayexistintheapplicationofrisk-orientedinternalaudit,hopetoinprovingrisk-orientedinternalauditsystemCurrently,Chinaisinacriticalper
6、iodoftheimplementationofRisk-oriented,specificpracticehasyettobegraduallyexploredandimprovesbyeachconpany.Recently,governancestructureinmanycorporateinourcountryisnotyetperfect,theauditenvironmentandinternalauditor'scapacityarestillneedtobeimproved.InternalauditapplicationsinRisk-ori
7、entedinterna1auditintheWuhanIronandSteelCompanyLimitedprovidesanexcellentiwdelforothercompanies,isworthlearningfromKeywords:Modemrisk-orientedaudit;Internalaudit;Auditprocedurein摘要IAbstractII1緒論1L1選題背景與選題意義11.2文獻綜述31.3研究內容與研究方法82現(xiàn)代風險導向內部審計的理論基礎102」現(xiàn)代風險導向內部審計的界定102.2戰(zhàn)略管理理論112.3系統(tǒng)理論112
8、.4受托責任理論112.
