论风险导向审计中的“风险”定位——兼论风险管理相关内部审计准则的修订

On Risk in Risk-oriented Audit Approach:China Internal Auditing Standards Related to Risk Management to Revise

基于内部控制职能论,风险导向审计中的风险应该被定位为"企业全面风险"。风险导向审计既以全面风险管理为基础,又具有相对独立性。由于内部控制等同于风险管理,因此现行内部审计准则中的《内部控制审计》准则与《风险管理审计》准则应该合二为一。从层次上看,《内部控制审计》准则居于主导地位,而《经济性审计》、《效率性审计》、《效果性审计》和《遵循性审计》等准则居于从属地位。"3E"审计内生于内部控制审计之中。

The risk in risk-oriented audit approach is enterprise risk according to the theory of internal control function. Risk-oriented audit is based on enterprise comprehensive risk management, and has rela- tive independence. Internal control is equal to risk management, so the present standard of ＂Internal Control Audit＂ and ＂Risk Management Audit＂ should be a combination. The standard of ＂Internal Control Audit＂ is in the leading position, the standard of ＂Economy Audit＂, ＂Efficiency Audit＂, ＂Effectiveness Audit＂ and ＂Compliance Audit＂ is under subjection. ＂3E＂ auditing is subject to internal control auditing.