摘要
风险导向审计已成为审计基本方法发展的国际趋势,这意味着传统内部审计的角色也将发生根本性的改变。通过对风险导向审计产生的环境及基本原理的分析,指出了风险导向内部审计原理在应用中应注意的若干问题。
Risk-oriented audit has become an international trend of basic audit methods, which means that the roles played by traditional internal audit will change in essence. Through the analysis of the forming environment as well as principle of the risk- oriented audit, several problems that should be noticed in the application of risk-oriented audit are pointed out.
出处
《财经理论与实践》
CSSCI
北大核心
2006年第5期76-79,共4页
The Theory and Practice of Finance and Economics
关键词
内部审计
风险导向审计
风险管理
Internal Audit
Risk-oriented Audit
Risk Management
