风险导向内部审计及其在企业构建风险管理框架中的应用

Risk-orientedInternalAuditinganditsApplicationintheConstructionofEnterprises’RiskManagementFramework

中文关键词:  风险导向内部审计  风险管理  

英文关键词:risk-oriented internal auditing  risk management

中文摘要:

      对风险管理理念的发展以及COSO提出的《企业风险管理框架》的分析表明,风险管理框架所关注的公司治理领域和内部控制环节的风险正是风险导向内部审计的对象。构建基于风险导向内部审计的企业风险管理框架有六个步骤。我国企业在构建风险管理框架中应注意优化内部审计组织模式,提高内部人员素质等。

英文摘要:

      The analysis of the development of risk management concept and COSO's“Enterprises' Risk Management Framework”indicates that the risk in the area of corporate governance and internal control,which risk management framework concerns, is the object of risk-oriented internal auditing.There are six steps to construct enterprises' risk management framework based on risk-oriented internal auditing.For China's enterprises to improve the level of risk management and enhance the capacity of survival and development,six countermeasures are proposed including optimizing the organizational mode of internal auditing,improving the quality of personnel,etc.