摘要
风险识别是企业风险管理的基础,对帮助企业快速感知内外部环境所蕴藏的各类风险,使企业不断适应复杂的环境有着重要的意义。从审计免疫论视角介绍企业风险类型,定义企业风险识别的含义,研究企业风险识别的工作过程和"学习—记忆"机制,并在此基础上对当前构建企业内部审计免疫系统提出几点建议。
Risk identification is the basis of enterprise risk management. It can effectively help enterprises detect all kinds of risks contained internal and external environment so that the enterprises continuously adapt themselves to the complex en vironment. From the angle of audit, the types of enterprise risk are introduced in this paper, the meaning of the enterprise risk recognition is defined, the work process of the enterprise risk recognition and its ＂learning memory＂ mechanism are studied, And finally, some aspects that use the enterprise risk recognition mechanisms to construct the intelqaal audit immune system are discussed.
出处
《科技管理研究》
CSSCI
北大核心
2013年第17期186-190,共5页
Science and Technology Management Research
基金
教育部人文社科项目“企业内部审计‘免疫’调节机制研究”(12YJA630082)
关键词
企业风险
识别机制
审计免疫系统
识别流程
“学习-记忆”机制
enterprise risk
recognition mechanism
auditing immune system
recognition process
＂learning - memo-ry＂ mechanism
