风险管理审计存在的问题及对策

Problems and Countermeasures of Risk Management Audit

随着《萨班尼斯-奥克斯莱法案》为代表的一系列加强公司治理规定的出台,作为公司治理核心要素的风险管理以及相应的风险管理审计受到了前所未有的广泛关注。加强风险管理审计是企业的发展的需要,也是投资人及利益相关者的需要。加强风险管理审计应制定符合企业特点的风险管理审计评价标准体系,掌握应有的理论知识和事业技能,保持内审协会要求的"独立性"和"客观性",注意与董事会管理层沟通。

Along the publication of a series of regulations represented by Sarbanes-Oxley Act to strengthen company administration, people pay widespread attention to risk management as the core essential factor of company administration and the corresponding risk management audit . Promoting risk management audit is both the need of business growth and the need of investors as well as persons related to interest The author suggests promoting risk management audit in the following aspects including formulating an evaluation standard system for risk management audit in accordance with the business characteristics, grasping basic theoretical knowledge and skills, keeping independence and objectiveness required by the inner audit association, and laying stress on the communication with the administrators of the board.