论企业内部风险管理审计

On Internal Risk Management Audit in Enterprises

企业经营中会遇到各种各样的风险,尤其在经济国际化、全球化的背景下,企业的经营环境变得越来越复杂,企业的持续经营风险大幅增加,因而内部审计参与风险管理有其客观必然性,是环境因素与企业自身生存和发展的客观要求。当企业管理转向以风险管理为重点时,为了把握发展机遇,就要使内部审计在风险管理工作中发挥应有的作用。内部审计部门要对企业经营的各个环节进行风险管理和再监督。企业针对风险管理工作的评价和监督,即风险管理审计,在一定程度上决定企业风险管理的有效性。

Enterprises will come across a variety of risks in the process of operation.Especially in the context of economic globalization,the business environment gets more complicated,and the risk of going concern is increased.Thus,it is a certainty that the internal audit will participate in the risk management,and it also meets the needs of environmental factors and the survival and development of enterprises.When enterprise management tends to focus on risk management,the internal audit will play a vital role in the risk management in order to seize the opportunity.The internal audit department should manage and supervise every link of business operation.The evaluation and supervision of enterprises in risk management,that is,risk management audit will determine the effectiveness of enterprise risk management to some extent.