会计学院知识库

摘 要

经济全球化的趋势愈加明显，加之近三年新冠疫情的冲击，企业的生存发展受到了重大的影响，在国内外新的经济形势下，有效的战略管理的实施才能更好为企业的生存和发展保驾护航。内部审计是企业管理的一种重要路径，在集团企业中充当着“免疫系统”，在新的经济环境下，传统的内部审计模式更注重企业的合规管理，在企业的价值增值方面的功能发挥呈现出一定的局限性，为了有效的实现企业管理，内部审计应逐渐将审计的范围从业务流程层面逐渐转移到战略层面。企业持续经营过程中难免会面临各种风险，所以战略导向型内部审计在降低和规避风险方面的重要作用凸显，战略导向型内部审计可以指导企业在进行内部审计过程中运用战略性思维来规划审计工作，高效省时的完成内部审计，完善内控和防范经营风险的目标。

本文在公司治理理论、风险管理理论和战略管理理论的指导下，运用文献研究以及案例分析方法，以“战略”为导向，运用战略性思维“内部审计须跟进战略管理全过程到内部审计应参与公司治理，再到风险管理是内部审计的核心，最后风险管理是内部审计的核心”这三个理念结合机构设置、运行流程、审计职能、运行机制维护与评价四个方面内容来设计了战略导向型内部审计运行机制，选取W集团做了内部审计的案例分析，对W集团内部管理以及审计机制运行过程中存在的问题进行了剖析，并以战略为导向优化了其内部审计运行机制，最后提出了保障战略导向型内部审计运行的具体措施。

The trend of economic globalization is becoming more and more obvious, coupled with the impact of COVID-19 in the past three years, the survival and development of enterprises has been greatly affected. In the new economic situation at home and abroad, the implementation of effective strategic management can better escort the survival and development of enterprises. Internal audit is an important path of enterprise management, acting as the "immune system" in group enterprises. Under the new economic environment, the traditional internal audit mode pays more attention to the compliance management of enterprises, but has certain limitations in the function of enterprise value added. In order to effectively realize enterprise management, Internal audit should gradually shift the scope of audit from the business process level to the strategic level. Enterprises will inevitably face various risks in the process of sustainable operation, so strategy-oriented internal audit plays an important role in reducing and avoiding risks. Strategy-oriented internal audit can guide enterprises to use strategic thinking in the process of internal audit to plan audit work, complete internal audit efficiently and save time, improve internal control and prevent business risks.

Guided by corporate governance theory, risk management theory and strategic management theory, this paper uses literature research and case study methods to apply strategic thinking to "strategy", "internal audit must follow the whole process of strategic management, internal audit should participate in corporate governance, risk management is the core of internal audit, and finally risk management is the core of internal audit. The three concepts of "internal audit should follow the whole process of strategic management, to internal audit should participate in corporate governance, to risk management is the core of internal audit, and finally risk management is the core of internal audit" are combined with four aspects of institutional setting, operation process, audit function, and maintenance and evaluation of operation mechanism to design a strategic-oriented internal audit operation mechanism, and a case study of internal audit in W Group is selected to analyse the internal management and problems in the operation of audit mechanism in W Group. The case study of internal audit of W Group was selected to analyse the problems in the internal management of W Group and the operation of the audit mechanism, and optimize its internal audit operation mechanism with a strategic orientation, and finally put forward specific measures to ensure the operation of strategic-oriented internal audit.