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。
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 or- ganization, 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 in- formation 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.
出处
《山西农业大学学报（社会科学版）》
2012年第5期520-524,530,共6页
Journal of Shanxi Agricultural University:Social Science Edition
基金
福建省教育厅社会科学基金项目(JBS10111)
福建农林大学青年教师基金项目(08SB03)
关键词
价值增值
内部审计
风险管理
Value-added Internal audit Risk management
