内部审计参与企业风险管理研究

Research on Internal Audit Participating in Enterprise Risk Management

内部审计作为企业风险管理的第三道防线,也是最后一道防线,是国有企业资产保值增值和持续健康发展的重要保障。文章阐述了内部审计和风险管理的关系,分析了内部审计参与企业风险管理的动因和作用,对内部审计参与企业风险管理的途径进行了研究,提出了内部审计参与企业风险管理的建议。

As the third line and the last line of enterprise risk management, internal audit is an important guarantee for the state-owned enterprises to maintain and enhance the value of assets and keep the healthy development. This paper expounds the relationship between internal audit and risk management, analyzes the motivations and functions of internal audit in enterprise risk management, studies the way of internal audit participating in enterprise risk management and puts forward some suggestions on how to participate in enterprise risk management.