| 基于价值增值的风险管理审计研究 |
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| 引用本文： | 林朝颖. 基于价值增值的风险管理审计研究[J]. 山西农业大学学报(社会科学版), 2012, 11(5): 520-524,530 |
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| 作者姓名： | 林朝颖 |
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| 作者单位： | 福建农林大学经济与管理学院,福建福州350002／福州大学管理学院,福建福州350002 |
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| 基金项目： | 福建省教育厅社会科学基金项目，福建农林大学青年教师基金项目 |
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| 摘 要： | 近年来，内部审计逐渐从查错防弊为导向转向价值增值为导向，风险管理审计是内部审计实现价值增值的重点领域。然而由于组织地位安排不合理、期望过高、组织上下不够配合影响了风险管理审计的实施效果，价值增值效应未得到充分体现与认识。因此要提高内审地位，共享风险信息，开展压力测试，加强战略审查，以实现风险管理审计的价值增值目标。
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| 关 键 词： | 价值增值 内部审计 风险管理 |
Risk Management Audit Based on Value Increment |
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| LIN Chao-ying. Risk Management Audit Based on Value Increment[J]. Journal of Shanxi Agricultural University:Social Science Edition, 2012, 11(5): 520-524,530 |
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| Authors: | LIN Chao-ying |
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| Affiliation: | LIN Chao-ying1,2(1.School of Economics and Management,Fujian Agriculture and Forestry University,Fuzhou Fujian 350002,China;2.School of Management,Fuzhou University,Fuzhou Fujian 350002,China) |
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| Abstract: | In recent years,the objective of internal audit has changed from checking error and preventing fraud to adding value,which is also the main purpose of risk management audit.However,with the restriction of improper status in organization,exorbitant expectation and inadequate cooperation of staff,the effect of risk management audit is not evident,and the incremental value has not been fully realized.Thus the status of internal auditor should be advanced,the risk information be shared,the pressure test be implemented,and the strategy examination be enhanced,then the value-added objective of risk management audit can be realized. |
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| Keywords: | Value-added Internal audit Risk management |
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