内部审计在企业风险管理中的作用

社会经济中不确定因素的增加导致企业风险的复杂化。由现代企业会计丑闻引发的企业风险管理近年来已成为备受关注的焦点问题。理论界和事务界已开始重视对风险导向内部审计,将其作为预防企业风险的必要手段研究,但其尚处于不成形的探讨阶段。本文着重分析了风险管理与内部审计的关系,并由此引出风险管理有效性的讨论。

The Function of Internal Auditing in Corporation Risk Management

It is on the rise that enterprises are facing uncertain factors in the socio-economic,and the risk are more complicated.The enterprise risk management triggered by the modern enterprise accounting scandals has become the focus of the issue in recent years.More and more people pay attention to the study of the internal audit risk in theory and practice,which will be a necessary means of preventing enterprise risk.But it is still at the exploratory stage.The paper focuses on analysis of relationship between risk management and internal auditing,and thus brings the discussion about effectiveness of the risk management.