风险导向内部审计在我县应用研究毕业论文.doc

毕业论文 （2010届） 风险导向内部审计在我县应用研究 摘 要 在新农村建设的背景下，随着农村经济的迅速发展以及金融创新的广泛应用，农村信用社资产迅猛增长，规模日益壮大，随之面临的各类风险也越来越大。浙江省磐安县农村信用社急需通过内部审计来强化风险管理，而目前的审计模式已经不能满足风险管理的要求，所以内部审计模式有待向风险导向内部审计模式过渡。本文通过对浙江省磐安县农村信用社内部审计现状的分析以及风险导向内部审计的论述，进行了内部审计转型的必要性分析。同时还对风险导向内部审计在浙江省磐安县农村信用社的应用进行探讨，结合实际情况、借鉴国内外先进经验提出相应的审计程序，对浙江省磐安县农村信用社实施风险导向内部审计存在问题进行研究，并针对目前存在的问题提出相应的建议。 关键词：风险导向内部审计；农村信用社；内部审计现状Abstract In the context of the construction of new countryside, with the rapid development of rural economy and the extensive application of financial innovation, rapid growth of assets of rural credit cooperatives, the growing scale, along with various types of risk are becoming bigger and bigger. Panan County in Zhejiang Province urgently needs rural credit cooperatives to strengthen risk management, internal audit. But the current audit model can not meet the requirements of risk management, so the internal audit mode is at the transitional period of risk-oriented audit mode. Based on the rural credit cooperatives in Zhejiang Panan analysis of the status of internal audit and risk-oriented discussion of the internal audit, this thesis carried out the necessity of transformation. Meanwhile, the application of rural credit cooperatives based on the risk of internal audit in Zhejiang Panan is also explored. With the actual situation, learning from the advanced experience of the appropriate audit procedures proposed for the implementation of rural credit cooperatives in Zhejiang Panan risk-based internal audit problems research, some recommendations are made for the existing problems accordingly. Keywords:Risk-based internal audit;Rural credit cooperatives;Status of internal audit 目 录 1　风险导向内部审计的概述 1 1.1　风险导向内部审计的含义及特点 1 1.2　风险导向内部审计的产生及发展 2 1.3　风险导向内部审计与传统的内部审计的区别 2 1.4　风险导向内部审计的职能 3 2　风险导向内部审计在浙江省磐安县农村信用社的应用 5 2.1　浙江省磐安县农村信用社实施风险导向内部审计的必要性 5 2.1.1　农村信用合作社的特征确定了风险导向内部审计的必要性 5 2.1.2　农村信用合作社的潜在风险确定了风险导向内部审计的必要性 5 2.2　磐安县农村信用社的内部控制制度 6 2.3　浙江省磐安县农村信用社风险导向内部审计的程序 7 2.3.1　组织目标的评价 7 2.3.2　农村信用社内部审计的机构 8 2.3.3　风