摘要
在现代企业经营管理中,随着内外部环境的不断变化以及自身发展的需要,各种风险不断增多,而且还贯穿于企业活动的整个过程。近年来,随着审计创新,有些内部审计组织开始介入风险管理,并将其作为内部审计的重要领域。内部审计部门如何在风险管理中发挥作用,将风险降低到安全水平,最大限度地提高企业效益,通过管理审计的方式倡导和推动企业建立起有效的风险管理体系,使企业在竞争中处于有利地位,是值得内部审计部门和内部审计人员探讨的问题。
In the modern enterprise management,with internal and external environment unceasing change as well as own need to develop,Each kind of risk increases unceasingly,moreover also passes through in the enterprise activities entire process.In recent years,along with audit innovation,Some internal audit organization starts to involve the risk management,And takes it as internal audit the important domain.How does internal auditing department plays the role in the risk management,reduces the risk to the safety level,maximum limit enhances the enterprise benefit,establishes the effective risk management system through the management audit way initiative and the impetus enterprise,causes the enterprise to be in the advantage in the competition,is worth the question which internal auditing department and internal auditor discusses.
出处
《经济研究导刊》
2010年第25期78-79,共2页
Economic Research Guide
关键词
企业风险
风险管理
内部审计
enterprise risk
risk management
internal auditing
