论风险管理中的内部审计

Internal Audit Activity＇s Responsibility and Role in Risk Management

当今世界，由于环境的多变和竞争的激烈，风险管理受到企业管理者的日趋重视，内部审计介入风险管理是一个崭新的事物，应当充分借鉴西方先进的理论、技术和方法，使我国的企业管理不断完善。本文从内部审计在企业风险管理中的地位、责任和作用三方面加以论述。

Nowadays, owing to changeable environment and fierce competition, risk management gains more and more attentions from enterprises executives. The introduction of internal audit into risk management is a new practice, so reference to advanced western theory, technology and methods is quite necessary. This paper examines the position of internal audit in risk management, then further expounds the responsibility and role of internal audit in risk management.