基于整体化风险管理的内部审计研究

Challenges and Innovations of Internal Auditing under Integrated Risk Management

本文认为,内部审计尽管已将风险识别、风险评估、风险控制等技术融入审计方法,但在整体化风险管理方式下,其面临着委托责任更大、专业要求更高、审计技术和方法落后等新的挑战。因此,内部审计还需在风险理念培育、审计目标起点改进、风险数据库与风险信息系统的建立、企业危机预警管理系统的构建以及风险专业判断能力提高等方面作出创新,以适应整体化风险管理这一新的变化。

Although the techniques including risk identification,risk evaluation and risk control have been integrated into internal auditing,the new challenges such as more responsibilities,higher specialization and the upgrade of auditing techniques and methods are emerging under integrated risk management.Therefore,to adapt to these changes,internal auditing has to make innovations in the cultivation of risk management philosophy,improvement of auditing objectives,establishment of risk database and information syst...