刍议内部审计在组织风险管理中的功能

Discussion of internal audit functions in organization risk management

审计是国家经济社会运行的免疫系统,同样内部审计也是组织内部经济运行的免疫系统。在目前日趋不确定性的经济环境中,风险管理已经成为任何组织管理层的一项重要管理责任。现代内部审计的监督、评价、咨询、建议报告与防范功能的发挥将有助于组织对风险识别、风险评估和风险应对进行审查与评价,将风险控制在一个可以接受的水平,保证组织目标的实现。

The audit is an immune system of the national economic and social operation,and the internal audit is the immune system of economic operation in an organization.In the current economic environment with increasing uncertainty,risk management has become an important management of any organization management responsibility.Oversight,evaluation,consulting,reporting and prevention functions of the modern internal audit will help organizations to risk identification,risk assessment and risk response to the review and evaluation,to control risk within an acceptable level to ensure the objectives of organization achieved.