论内部审计在企业风险管理中的作用

Discussion on the Function of Internal Audit in Enterprise Risk Management

随着社会主义市场经济的发展,经济全球化及国际化程度不断加深,企业经营环境日趋复杂,经营风险增大。防范、规避和化解风险成为企业管理面临的新课题和重要任务,风险管理成为内部审计的重要领域,并越来越受到企业管理层的重视。文章分析了内部审计在企业风险管理中的作用,针对当前企业风险管理审计中存在的问题,提出了加强内部审计防范化解企业风险的相关措施。

With the development of market economy, the furthering of eneomic globalization and internationalization, business environment becomes increasingly complex and changing with risks increasing. Preventing, avoiding and resolving risks has become new issues and important tasks for enterprise management. Risk control, a big issue for internal audit, reeieves more attention from the managerment. This paper proposes related measures to prevent and resolve risks by strengthening the internal audit based on the analysis of its function and on the current problems in enterprise risk management.