企业风险管理：内部控制和审计

Enterprise Risk Management:the Internal Audit and the Control

以2004年9月COSO委员会正式颁布的《企业风险管理——整合框架》报告为基础,探讨企业风险管理的概念,企业风险管理与内部控制的融合,以及内部审计与风险管理等相关问题了。

COSO committee has released the Framework of Enterprise Risk Management in September 2004. The paper studies the conception of the enterprise risk management, the fusion of enterprise risk management with the internal control, and the relationship between the internal audit and the enterprise risk management.