内部审计审计风险模型的探讨

Discussion on Internal Audit Risk Mode

全面风险管理理念已经兴起并形成了全面风险管理模式。全面风险管理模式有五个方面的特征,需要新的审计管理理论加以适应,这其中就包括了新的审计风险模型。新的审计风险模型结合全面风险管理理论和风险导向审计理论,侧重从内部审计的角度进行考虑,认为审计风险=企业总体风险中重大错报风险×检查风险。该模型能适应新形势下的审计要求,特别适用于内部审计部门。

Comprehensive risk management has sprung up and formed comprehensive risk management pattern. The comprehen- sive risk management pattern characteristic having five aspect, require that new auditing management theory including the new audit risk model to fit it. The new audit risk model reasoning with the risk-based strategic systems audit combining with the comprehensive risk management, puts particular emphasis on the internal audit risk, thinking that audit risk is material misstatement in total risk of enterprise multiplied by examination risk. The new model can adapt to auditing under new circumstances, apply to the internal audit department specially.