风险导向审计在内部审计中的应用思考

Thinking on the Application of Risk Oriented Audit in Internal Audit

自建立内部审计制度以来,我国企业在内部审计建设上取得了众多成绩,内部审计工作在改善企业经营管理和提高经济效益等方面发挥了一定的积极作用。然而随着社会经济的发展,经济活动日趋复杂,企业管理层级不断增多,管理跨度不断加大,加之企业内部各法人企业建立和完善现代企业制度及公司治理结构的内在要求,客观上对内部审计这一重要的经济监督形式提出了越来越高的期望,原有的内部审计模式已不能适应这种形势,风险导向审计在内部审计中的应用已逐渐成为必然。

Since the establishment of the internal audit system, enterprises in China have made a lot of achievements in the construction of internal audit. Internal audit work has played a positive role in improving enterprise management and improving economic efficiency. However, with the development of social economy, and the increasingly more complex economic activities, the enterprise administration level and its management, and the internal audit of the internal audit model can no longer adapt to this situation. As a result, it is an unavoidable tendency to develop the risk oriented audit in internal audit.