我国企业内部风险管理审计的差距与改进

Gap and Improvement of the Enterprise Internal Risk Management Audit in Our Country

风险管理是企业强化管理与控制的核心内容。与国际上先进的理念与实践相比,我国风险管理审计存在较大差距,其主要原因包括顶层设计与引导不够有力、理论研究不够深入和系统、风险管理基础薄弱等。对此,必须理顺内部审计关系,建立健全风险管理制度,调整审计人力资源政策,充分发挥内部审计协会的监督与引导作用。

Risk management is the core for an enterprise to strengthen management and control. Compared with me advanced philosophy and practice in the world, Chinese risk management auditing still lag behind for such reasons as weak top-level design and guide, superficial and unsystematic theoretic research, weak risk management foundation, etc. Therefore, we shall streamline the internal auditing relations, construct and strengthen risk management system, adjust auditing HR policy and make full play of the supervising and guiding role of the internal auditing association.