内控审计制度的建立与风险管理——内控审计的内涵、环境与风险运作探讨

The Establishment of Inner Controlling System of Audit and Risk Management ——On the Connotation,Environment and Risk Management of Inner Controlling of Audit

探讨企业管理者为了实现既定目标,实施内控审计工作的内涵、组织结构、主体环境和客观环境及其评价标准。提出建立与企业内控相适应的绩效考核机制、风险规避机制和企业文化,将内控审计和风险管理相结合并同时进行,提高审计工作的效率和质量。

In order to realize the certain objects,the connotation,organizing structure,subject environment and objective environment with its evaluation standard of inner controlling audit are discussed. The performance assessing mechanism,risk eluding mechanism and enterprise culture corresponding to inner controlling are put forward and constituted,combining the inner audit with the risk management to improve the efficiency and quality of audit work.