对水利勘察设计企业应用风险导向审计的思考

我国新审计准则体系引入了风险导向审计的理念与模式,内部审计作为风险管理的重要环节之一,在企业管理中发挥着不可替代的作用。应结合水利勘察设计企业实际,以行业内部审计实务为出发点,明确应用风险导向审计的现实意义、行业优势与面临的问题,以推广现代风险导向审计。

Consideration on Risk-oriented Auditing of Water Conservancy Investigation and Design Enterprise

The idea and mode of risk-oriented auditing has been introduced in the new audit standards of China.As one of the important risk management chains,internal audit functions in an irreplaceable way in the enterprise management.Based on the actual situation of water conservancy investigation and design enterprise and the internal audit affairs,this paper analyzes the practical significance,advantage of the sector and issues in practicing of risk-oriented audit,and provides practical recommendations and measures for popularizing modern risk-oriented audit.