关于内部审计与风险管理若干问题的探讨

Discussion on the Intemal Audit and Risk Management

通过阐述内部审计和风险管理的关系,明确各自的职责,描述了风险管理过程中内部审计的程序,并在此基础上分析当前企业内部审计和风险管理组织机构发展的影响因素。

The paper points out the respective roles of internal audit and risk management. It explains the process of internal audit in the course of risk management and lists the current situation of internal audit and the development of risk management organization and analyzes their influence factors.