西安建筑科技大学华清学院
参考文献 英文原文及中文翻译
专业班级：会计学100x 学生姓名：XXX 学 号：20100301020x 时 间：2014年6月06日
Riskoriented audit in the application of the engineering audit 1.The eence of the riskoriented internal auditing and characteristics 1.The eence of the riskoriented internal auditing risk oriented internal audit is the eence of internal auditors all the attention in the whole proce of internal audit risk, and select the project according to the risk degree, in order to reduce the risk as the guidance, the conformity of the internal control system test, material testing, supervision, inspection and evaluation, and puts forward constructive opinions and Suggestions.So it is concluded that the audit report can be used as a reveal enterprise risk, risk prevention and early warning signal of communication, to provide reliable information for enterprise risk management, and as the important basis of judging the enterprise risk.It is neceary for the busine proce of internal audit in the risk environment observation, put forward Suggestions and countermeasures of risk control, so as to gain more economic benefits for the enterprise.2.The characteristics of the riskoriented internal auditing compared with the traditional internal audit, risk oriented internal audit has the following characteristics: first, risk-oriented internal audit according to check the busine no longer history records and internal control system operation put forward opinions and Suggestions, but according to the current market conditions to analyze the potential risk, and expected and planning for the future development of the enterprise.Secondly, the risk aement is not only used to confirm the audit focus of individual audit projects, and USES the risk criteria to determine the audit project.Internal audit is not in the internal control system in the view of busine activity, but the whole busine proce in the risk environment observation, guard against potential risks.
第1 页
Again, the internal audit in the audit projects is not confirm and test control,
Evaluation is not only used to confirm the audit focus of individual audit projects, and USES the risk criteria to determine the audit project.Internal audit is not in the internal control system in the view of busine activity, but the whole busine proce in the risk environment observation, guard against potential risks.Again, the internal audit in the audit projects is not confirm and test control, but to confirm and test management department to reduce the enterprise risk by use of a variety of ways and methods.It reflects a iued by the international institute of internal auditors and the internal audit objective standard and related documents consistent with the risk of management philosophy, contains a broader, more abundant information, a more scientific and authoritative.In addition, the risk-oriented internal auditing risk terms used for the audit conclusion in the field of risk are discued and put forward the proposal, audit conclusion particularly committed to risk and risk management countermeasures are put forward, more timely.2.The significance of riskoriented audit In today\'s rapidly changing, complex and changeable, the information explosion of social and economic environment, enterprises to actively explore, effective risk oriented internal audit, for promoting the value of internal audit, or for an enterprise to strengthen risk control and realize the goal, has a meaning.1.Conducive to internal audit to get rid of the survival crisis, realize the value of appreciation Internal audit in our country at present, most still based audit the accounts and the system foundation audit mode, the audit goal and scope can not be determined according to the main risks and iues in the management, audit results use value is not big, which makes it impoible to add value for the organization, function and position of the internal audit in the enterprise is not high also, At the same time external audit has risk aement, accounting consulting and management consulting busine included in the scope of work, and constantly expand service areas, to provide internal audit services to enterprises.Enterprises in order to save costs and expenses, also have cut internal auditors, or the busine part or all of the
第
2 页
internal audit outsourcing for external audit institutions, This makes the development and survival of internal audit faces enormous crisis.And through the effective development of risk-oriented audit, can provide enterprises with confirmation and consulting services, change enterprise\'s \"guardian\", \"the doctor\" for \"the counselor\", providing valuable services for enterprises, help enterprises to achieve goals, Therefore, only can effectively get rid of the internal audit risk based auditing survival crisis.2.Audit resources rational allocation, improve the audit efficiency, quality and avoid audit risk Risk-oriented audit enterprise risk evaluation oriented, adopt the scientific, systematic, standardized, the method of quantitative risk analysis, evaluation, analysis can more accurately determine areas of significant risk point and risk, thus more scientifically determine the audit focus, The rational allocation of audit resources, reduce the audit cost, the guard audit risk, improve audit efficiency and effectivene.3.Changing attitudes of benefit audit, and promote the auditors to improve service quality Risk-oriented audit is based on the concept of strategic systems, from the micro, meso and macro level to evaluate material mitatement of the audit system, overcomes the traditional audit caused by the lack of a comprehensive analysis of the disadvantage of audit risk, it is not just audit methods, audit procedures on a big change, More important is the updated audit concept, is a new concept based on the concept of strategic systems auditing.In addition, the risk-oriented audit method for the quality of audit personnel demand is higher, such as financial, auditing, auditors should not only poe profeional knowledge, but also to understand the law, finance, science and technology, computer and other related disciplines of knowledge, The quality of audit personnel put forward higher requirements, auditors must strengthen learning, improve skills to adapt to the job requirements, improve their profeional competence.
第
3 页
3.Riskoriented internal auditing in the application of the engineering audit At present, the construction industry overcapacity, backward production mode, technological progre is slow, personnel quality overall level is not high, the construction industry development mode change a difficult task.The development of the construction industry to a large extent depends on the rapid growth of fixed aet investment.Construction enterprises extensive management mode limits the profitability of enterprises growth, also restricted and hindered the healthy development of construction industry.Thus introducing concept of risk-oriented audit construction enterprises in the engineering audit, give play to the role of engineering audit of the creation on the enterprise value, improve the construction industry profits have more and more important.Risk-oriented audit effective application in construction enterprise risk management, corporate governance can give full play to the engineering audit in the specification, perfect the internal control, full participation in strengthening the role of risk management, the eence of the construction enterprise risk oriented audit, entrusted with the responsibility is to ensure the effective performance of the management control, directly aociated with enterprise goals, corporate governance and risk-oriented audit goal is consistent.Simplified engineering audit operation proce, improve the efficiency of project audit, and can not damage the audit quality.Risk-oriented audit pay close attention to the poibility of construction enterprise risk, make the reach audit focus, improve the internal control to achieve twice the result with half the effort.Engineering audit is by an independent auditing institutions and auditors, according to the current national laws and regulations and relevant auditing standards, by adopting the technology of audit, the technology economic activity of the whole proce of project construction and construction supervision, evaluation and verification activities.Engineering audit including project cost audit and completion settlement audit two part of the project cost audit is the cost of construction project management, according to the set of quota of quantities, the construction unit of the engineering audit is the single audit units in the project cost engineering contract cost,
第
4 页
a construction project the total spending is composed of many single unit project, don\'t need to do a cost audit and there are a lot of spending, which makes the construction unit for total project cost out of control, so at the time of project completion and final accounts audit needs to be completed, will cost engineer and approved by the without the cost engineer to review all of the spending together and review its unreasonable expenditure, whether from construction cost and unplanned phenomenon of construction projects, such as to determine the total cost of a construction project, In view of the construction enterprise project cost audit and financial statements auditing methods are analyzed.Engineering audit shall be composed of independent audit institutions and auditors to which it is the agency, including the government audit institutions, enterprises and institutions of internal audit institutions and social audit organization.Among them, the government audit institutions focus on audit is given priority to with national investment and financing of infrastructure and public welfare projects.The state or local audit institutions may also authorize the construction unit of the tiue engineering of internal audit, audit or entrust the social audit institutions.For non-state investment or financing of infrastructure and public welfare projects, according to the requirement of the audit law, audit main body shall be decided by the sponsors.Engineering audit is based on the \"audit law\" and other relevant provisions of the state, whether during the implementation of the project, budget in overruns, presence of hidden funds, all-in intercept infrastructure and investment balance, and have no all-in investment balance in the name of the Shared out for violations of infrastructure investment, etc.At present, the construction project audit work has made great progre, but the detailed work is still in its infancy.The application of risk-oriented audit of internal audit in engineering mainly has the following four aspects.1.Information collection and risk aement Including planning and project construction proce, design, bidding, equipment, materials management, engineering construction, project acceptance and the start of commiioning, engineering settlement, project financial accounting work, project file management, etc.In the proce of the vulnerable to inadequate project basis and
第
5 页
feasibility; Some items not please supervision, measurement of quantities untrue; The middle of the project implementation proce, take cover engineering, irreversible; Technical and economic benefit analysis after the production proce such as nonstandard management risk.2.The audit plan formulation For engineering audit project risk faced by the easy problems, around the key and the difficulty and focus problems in engineering management, the auditing department and project management department and relevant personnel should be a joint audit team, Take the audit visit, inquiry, comparative analysis, field survey and sampling examination, review audit technology such as check method, analytical test, targeted to select project audit according to the results of the test.3.Tests of control procedures and substantive tests To evaluate the project internal control procedures, test covers the engineering project evaluation, risk management, supervision and control environment, planning and project, design, bidding, equipment, material management, project construction, project acceptance and shoulder move powerstation, engineering settlement, financial and accounting work, engineering archives management, and other 12 aspects of content.By extracting a certain percentage of the project after the test, check the effective internal control, but use in technical and economic benefit analysis, financial regulation, turn add, fixed aets, data archiving project acceptance if several aspects, such as the lack of specific guidance.Summary the project main problems of internal control procedures, such as improper use, poor supervision, efficiency of funds is not high; Management of fine degree is not enough; Part of the project content is not clear, on the basis of inadequate; Part of the project to avoid design change proce; The imperfection of the individual project bidding documents preparation; Materials purchase and purchasing personnel do not participate in goods to the arrival of the acceptance, part of the project equipment specifications does not accord with purchase, material requisition; Some items hidden link acceptance specification; Turn add fixed aets not timely; Filing of all departments is uneven and so on.Through targeted to extract specific projects, first to completion data and proce data management system audit, and one by one,
第
6 页
on-site survey, verification of quantities and the project proce, the whole proce of audit.4.Audit conclusion and analysis Spot check by audit project in the part of the project engineering audit problems, found that some of the funds management deficiencies and reasonable optimization scheme is put forward.The implementation of the audit project, to standardize enterprise technical renovation of overhaul project management, perfect the internal control system, effective risk management laid a foundation.3.Riskoriented internal auditing application prospects Risk-oriented internal auditing as a kind of new mode of internal audit, also is all the more important in the enterprise engineering audit.In order to adapt to the new situation, change the traditional pattern of engineering audit is becoming more and more urgent, applied in the engineering audit risk-oriented internal auditing has been imperative.1.The establishment of a risk oriented internal audit mode, enhance the level of internal audit services Risk-oriented internal audit based on risk pointer, which determine how to collect how many and what nature of audit evidence collection, collection, more systematic research on enterprise\'s internal and external environment, more effectively to ensure the audit quality.Internal audit should not only strengthen control and improve control efficiency and effectivene, it should be to avoid risk, transfer risk and control risk, through the effective risk management, improve enterprise overall management efficiency and effectivene.Internal audit function should be gradually turned to supervision, aement, suggestion system integration function.According to the emergency or risk aement results, select the potential risk and pay attention to audit; Establish audit review system, attaches great importance to the problem of the rectification, give play to suggest function, service function.
第
7 页
2.Adjust the audit team profeional structure, improve internal auditors post competency At present, a lot of internal auditors for financial accounting and auditing profeionals, the lack of engineering management, information system and other profeional personnel, should gradually improve the profeional structure of the audit team, composed of internal audit team with all aspects of the comprehensive ability, to adapt to the development of modern internal audit requirements.Internal auditors should have noble profeional ethics, extensive theoretical knowledge and solid profeional skills and rich experience and practice, good at application of modern high-tech means to analysis data, recognition, risk analysis, find the problem actively, seek opportunities for service, keen observation, judgment, and organization and coordination ability and communication skills, improve job competencies.3.Based on the information environment, continuous innovation The methods and contents of risk management audit with the changing of the accounting information system and computer technology, the audit informationization advancement quickening, the computer audit has become the mainstream.Promote the computer audit, quickening the information construction of internal audit includes three contents: The enterprise internal audit information platform construction; Enterprise informatization of the internal audit busine; Informatization of enterprise internal audit management.Internal audit to the enterprise information construction design implementation within the framework of the overall information, and pay attention to the integration with other information systems, multiple systems interconnection and sharing of information.Based on existing information technology platform, to actively develop audit software, carry out online supervision and audit, set in the management system audit indicators, selection of useful information, found some risk factors, improve the efficiency of internal audit, to promote the continuous improvement of enterprise risk management level.
第
8 页
风险导向审计在工程审计中的应用
一、风险导向内部审计的实质及特征
1.风险导向内部审计的实质风险导向内部审计的实质是内部审计人员在内部审计的全过程中自始至终都关注风险，并根据风险度选择项目，以降低风险为导向，进行内部控制制度的符合性测试、实质性测试，并进行监督检查和评价，提出建设性意见和建议。这样得出的审计报告可以作为揭示企业风险、防范风险以及信息交流的预警信号，为企业风险管理提供可靠的信息，并作为企业进行风险判断的重要依据。它客观上要求内部审计在风险环境中观察业务过程，提出控制风险的建议与对策，从而为企业获取更大经济效益。
2.风险导向内部审计的特征与传统内部审计相比，风险导向内部审计具有以下特征：首先，风险导向内部审计不再根据检查业务历史记录和内部控制系统历史运营情况提出意见和建议的方式，而是根据目前市场状况对潜在风险进行分析，并对企业未来发展进行预期和规划。其次，风险评估不仅用于确认单个审计项目中的审计重点，而且采用风险标准来确定审计项目。内部审计不是在内部控制系统中看待业务活动，而是在风险环境中观察业务全过程，防范潜在的各种风险。再次，内部审计在审计项目中不是确认和测试控制，而是确认和测试管理部门为降低企业风险所采取的各种方式和方法。它反映了一种与国际内部审计师协会发布的《内部审计实物标准》及相关文件相符合的风险管理哲学，包含更广泛、更丰富的信息，更具有科学性和权威性。此外，风险导向内部审计使用风险术语针对主要风险领域的审计结论进行讨论和提出建议，审计结论特别致力于提出风险以及管理风险的对策，更具时效性。
二、风险导向审计的重要意义
在当今瞬息万变、复杂多变、信息爆炸的经济社会环境下，企业内部积极探索、有效开展风险导向审计，无论是对提升内部审计价值，还是对于企业加
第9 页
强风险管控和实现既定目标，都有着要意义。
1.有利于实现内部审计摆脱生存危机，实现价值增值
我国内部审计目前大部分还停留在账项基础审计和制度基础审计模式，审计目标和范围往往不能根据经营中的主要风险和问题确定，审计结果利用价值不大，这样就无法为组织增加价值，内部审计在企业的作用和地位也不高，与此同时外部审计已将风险评估、会计咨询和管理咨询等业务纳入了工作范围，并且不断扩展服务领域，向企业提供内部审计服务。企业为了节省成本和开支，也不断削减内部审计机构，或将内部审计的业务部分或全部外包给了外部审计机构，这使得内部审计的发展和生存面临巨大危机。而通过风险导向审计的有效开展，可以为企业提供确认和咨询服务，变企业的“卫士”、“医生”为“谋士”，为企业提供有价值的服务，帮助企业实现目标，因此，只有开展风险导向审计才能有效摆脱内部审计生存危机。
2.有利于审计资源合理配置，提高审计效率、质量、规避审计风险 风险导向审计始终以企业风险分析评估为导向，采用科学的、系统的、规范的、量化的方法进行风险分析、评估，能够更加准确地判断分析重大风险点和风险领域，从而更加科学地确定审计重点，合理配置审计资源，降低审计成本，防范审计风险，提高审计效率和效果。
3.有利于审计观念的转变,促进审计人员提高业务素质
风险导向审计是基于战略系统观,从微观、中观乃至宏观层面上对被审计对象的重大错报进行评估，克服了传统审计缺乏全面性分析而导致审计风险的缺点，它不仅仅是审计技术方法，审计程序上的一大变革，更重要的是审计理念的更新，是一种基于战略系统观的审计新理念。另外，风险导向审计方法对审计人员的素质要求较高，审计人员不仅要具备财务、审计等专业方面的知识，而且还要懂得法律、金融、科学技术、计算机等相关学科的知识，这对审计人员自身的素质提出了的更高要求，审计人员必须强化学习、提升技能才能适应工作要求，提高专业胜任能力。
三、风险导向内部审计在工程审计中的应用
第10 页
当前，建筑业生产能力过剩，生产方式落后，技术进步缓慢，人员素质总体水平不高，建筑业发展方式转变任务艰巨。建筑业的发展在很大程度上依赖于高速增长的固定资产投资。建筑企业的粗放管理模式限制了企业的盈利能力增长，也严重制约和阻碍了建筑业的健康发展。因此将风险导向审计理念引入建筑施工企业工程审计中，发挥工程审计对企业价值的辅助创造作用，提高建筑行业利润已经越来越重要。风险导向审计在建筑施工企业风险管理中的有效应用，可以充分发挥工程审计在规范公司治理，完善内部控制，全面参与强化风险管理中的作用，施工企业风险导向审计的本质，是确保受托责任有效履行的管理控制，与企业目标直接关联，公司治理与风险导向审计目标是一致的。简化工程审计操作流程，提高工程审计效率，同时能不损害审计质量。风险导向审计关注施工企业风险发生的可能性，使审计重心前移，改进内部控制达到事半功倍的效果。
工程审计是由独立的审计机构和审计人员，依据国家现行法律法规和相关审计标准，运用审计技术，对工程项目建设的全过程的技术经济活动和建设行为进行监督、评价和鉴证的活动。工程审计包括工程造价审计和竣工结算审计两个组成部分，工程造价审计是对单项工程的造价进行管理，按照工程量套定额，建设单位的工程审计是对工程造价中的单项审核单位工程的合同造价，一个建设项目的总的支出是由很多单项单位工程组成的，而且还有很多支出不需要进行造价审计，这就使得建设单位对于工程总成本失去了控制，所以在工程竣工的时候还需要进行竣工财务决算审计，将造价工程师审定的和未经造价工程师审核的所有支出加在一起，审查其是否有不合理支出，是否有挤占建设成本和计划外建设项目的现象等，来确定一个建设项目的总的造价，针对建设施工企业的工程造价审计和竣工财务决算审计的方式方法进行了分析。
工程审计应当由独立的审计机构以及该机构所派的审计人员进行，其中包括政府审计机关，企事业单位内部审计机构和社会审计组织。其中，政府审计机关重点审计以国家投资或融资为主的基础设施项目和公益性项目。而国家或地方审计机关也可以授权建设单位组织工程内部审计，或者委托社会审计机构
第11 页
审计。对于非国家投资或者融资的基础设施项目和公益性项目，根据审计法的要求，应当由项目出资方决定审计主体。工程审计是依据国家《审计法》等相关规定，对工程概、预算在执行中是否超支，有无隐匿资金、截留基建收和投资包干结余，以及有无以投资包干结余的名义私分基建投资的违纪行为等。目前，我国建设工程审计工作虽然取得了长足进步，但是其详细工作的开展仍处在起步阶段。风险导向内部审计在工程审计中的应用主要有以下4个方面。
1.信息收集与风险评估
工程建设过程包括规划与立项、设计、招投标、设备材料管理、工程施工、工程验收与启动投运、工程结算、工程财务会计核算工作、工程档案管理等方面。在这方面过程中容易出现项目立项依据及可行性不充分；部分项目未请监理，工程量计量不实；项目实施的中间过程、隐蔽工程等不可逆；投产后技术经济效益分析不规范等过程管理风险。
2.制定审计方案
针对工程审计方面容易出现问题的项目建设所面临的风险，围绕工程管理中的重点、难点及焦点问题，审计部门与工程管理部门等相关人员应组成联合审计小组，采取审计走访、询问、比较分析、现场查勘、抽样审查、审阅核对等审计技术方法，分析性测试后，根据测试结果针对性选取工程项目进行审计。
3.对控制程序的测试及实质性测试
先对工程项目内部控制程序进行评价，测试涵盖了工程项目中控制环境评价、风险管理、监督、规划与立项、设计、招投标、设备材料管理、工程施工、工程验收与肩动投运、工程结算、财务会计工作、工程档案管理等十二方面的内容。经抽取一定比例的工程项目进行测试后，检查内部控制有效，但在技术经济效益分析、资金使用监管、转增固定资产、资料归档、工程验收等几个方面是否缺乏具体指引。汇总工程项目内部控制程序存在的主要问题，如资金使用不当、监管不力、效率不高；管理工作精细化程度不够；部分项目立项内容不明确、立项依据不充分；部分项目避开设计变更流程；个别项目招标文件编制不够完善；物资申购与采购人员不参与物资到货验收、部分项目中设备的规
第12 页
格型号与申购、领料单不符；部分项目隐蔽环节验收不够规范；转增固定资产不及时；档案归档各部门做法参差不齐等。通过有针对性抽取具体项目，先对竣工资料及管理系统上的过程资料进行审计，并逐一进行现场查勘，核实工程量及项目过程，进行全过程审计。
4.审计结论与分析
通过审计所抽查的工程项目中部分项目的工程审计问题，发现的一些资金管理方面的不足之处并提出合理的优化方案。审计项目的实施，为规范企业的技改大修工程管理，完善内控制度，有效进行风险管理奠定了基础。
三、风险导向内部审计应用展望
风险导向内部审计作为一种新的内部审计模式，在企业工程审计中也尤显重要。为适应新的形势，改变传统的工程审计模式也越来越迫切，在工程审计中应用风险导向内部审计已势在必行。
1.建立了风险导向型的内审模式，提升内审服务水平
风险导向内部审计是以风险为指针，据以确定如何收集、收集多少以及收集何种性质的审计证据，更系统地研究企业的内外环境，更切实地保证了审计质量。内部审计不应该只是强化控制、提高控制效率和效果，更应该转向规避风险、转移风险和控制风险，通过风险管理的有效化，提高企业整体管理效率和效果。内部审计职能应由监督逐步转向监督、评价、建议一体化职能体系。要根据突发事件或风险评价结果，选择潜在风险并开展关注审计；建立审计回访制度，重视问题整改，发挥建议职能，彰显服务功能。
2.调整审计队伍专业结构，提升内部审计人员岗位胜任力
目前内部审计人员多为财务会计及审计专业人员，缺乏工程管理、信息系统等专业人员，应逐步改善审计队伍的专业结构，组成具有各方面综合能力的内部审计项目组，以适应现代内部审计发展的要求。内部审计人员应具备高尚的职业操守、广博的理论知识、扎实的专业技能和丰富和实践经验，善于应用现代化高科技手段分析资料，主动确认、分析风险、发现问题所在，寻求服务机会，具备敏锐的观察力、判断力和组织协调能力以及沟通技巧，提升岗位胜
第
13 页 任能力。
3.以信息化环境为依托，不断创新
风险管理审计的方法和内容随着会计信息系统及计算机技术的日新月异，审计信息化进程日益加快，计算机审计已成为主流。推广计算机审计，加快内部审计信息化建设包括三项内容：企业内部审计信息化平台建设；企业内部审计业务的信息化；企业内部审计管理的信息化。内部审计信息化建设要在企业整体信息化框架下设计实施，并注意与其它信息系统的整合，多个系统进行信息互联和共享。要依托已有信息技术平台，积极开发审计软件，深入开展在线监督审计，在各管理系统上设定审计指标，筛选有用的信息，发现一些风险因素，提高内部审计效率，促进企业风险管理水平的不断提高。
第
14 页
【西安建筑科技大学华清学院专业】西安建筑科技大学华清学院招生网站西安建筑科技大学华清学院分数线
