风险管理审计：一个重要的制度安排

Risk management auditing： An important system arrangement

为了使内部控制、公司治理，以及风险管理在动态中不断适应企业的发展，促使企业内生出减少财务舞弊以及公司治理失效的内部控制和风险管理机制，本文引入了风险管理审计制度。这种制度通过评价、鉴证、咨询和报告来促使企业形成自我纠正、自我完善、不断提升的公司治理循环，也有利于提高公司的治理效率。

In order to make internal control, corporate governance and risk management adapt to the development of enterprises, as well as to inspire the enterprise to form a perfect internal control and risk management system, which can reduce finance frauds and corporate governance failures, this paper introduces risk management auditing. This system arrangement can help the enterprise come into a self-correcting, self-consummating, and upgrading corporate governance circulation. Furthermore, it can improve the efficiency of corporate governance through the functions of evaluation, certification, consultation and reporting.