风险导向内部审计相关理论问题

对风险导向审计理论及其应用的研究已成为国内外审计界广为关注的前沿课题。探讨风险导向内部审计的本质，指出风险导向内部审计理论研究的起点应是审计环境，审计目标是为组织增加价值，职能是监督与服务并举，审计领域拓展到内部控制、风险管理与公司治理。

Theoretical problems on risk-oriented internal audit

The research of the risk-oriented audit's theory and the applied have become an attractive issue of the audit field of the entire world.The paper discussed the essence of risk-oriented internal audit,and pointed out that the beginning of the risk-oriented internal audit fundamental research should be the audit environment,the goal of audit is to increase the value for the organization,the function is to combine both supervision and service,the filed should be expand to the internal control,risk management a...