风险导向内部控制评价模式研究

Risk-oriented Model of Internal Controlling Evaluation

风险导向审计要求内部审计结合企业目标 ,检查、评价企业现有控制措施能否将其存在的风险降低到可接受的水平 ,并提出管理、控制风险的建议 ,为企业提供增加价值的服务。这就要求内部审计人员改变传统的内部控制评价模式 ,把审计的起点放在关注企业的发展战略和业务流程的风险上 ,利用控制自我评估、内部控制矩阵和网络信息 ,对内部控制的适当性、有效性及效率开展动态评估。

Risk-oriented auditing requires that the internal auditors evaluate whether the measures enterprises took could lower the risk to an acceptable level, give some suggestions on management and risks controlling and offer value increase services. The internal auditors are asked to change the traditional internal controlling evaluation model, use the internal controlling matrix and network information, and make a proper, effective evaluation.