基于风险地图的内部审计探讨——以中国农业银行为例

随着经济全球化的发展,企业的经营面临着越来越多的不确定因素,经营风险随之增加。顺应当今经济环境的需要,风险导向型内部审计应运而生。但在目前看来,风险导向型内部审计的应用还处于起步阶段。以中国农业银行为例,试图探讨通过开发风险地图来指导内部审计工作,以实践风险导向型内部审计。

With the development of the economic globalization, enterprises are facing more and more uncertainty, and business risks grow therewith. To comply with the requirement of the current economic environment, risk-oriented internal audit comes along. For the time being, however, the risk-oriented internal audit is still at the initial stage. Taking the Agricultural Bank of China as an example, this article tries to find a way to guide the internal auditing activity through a risk map model, which seems to be an ideal practice of risk-oriented internal audit.