试论企业风险管理和内部审计的整合

Integration of Risk Management and Internal Auditing of Enterprises

风险管理是公司治理的核心,内部审计是公司治理的监督主体,二者的融合,能完善公司治理结构,提高经营管理效率。培育全面风险管理理念,改进内部审计组织模式,优化内部审计人员结构将有助于我国企业树立风险意识,建立全面风险管理机制,实现风险管理和内部审计的有效整合。

Risk management is the core and internal auditing is the supervisor of corporate governance. The integration of the two will improve the governance structure and management efficiency. To foster risk ideas, improve internal auditing model and optimize auditing personnel composition will help to build up risk consciousness, establish risk management mechanism and realize effective integration of risk management and internal auditing.