航运企业风险导向内部审计的应用探索与思考

Exploration and Reflection on the Application of Risk Oriented Internal Audit in Shipping Enterprises

航运业是风险比较高的行业,风险导向内部审计对航运业来说,是一种非常有效的内部审计手段,有助于锁定风险高发地区的航运业务,有针对性地提高效率和内部审计水平。论文以风险导向内部审计理论为基础,探讨风险导向内部审计在我国的应用,以期对我国航运企业风险导向的内部审计实践有所帮助。

The shipping industry is a relatively high risk industry, risk oriented internal audit is a very effective means of internal audit for the shipping industry, it contributes to the locking of shipping business in risk areas, improving the efficiency and level of internal audit. Based on the theory of risk oriented internal audit, paper analyzes the application of risk oriented internal audit in China, so as to help the practice of risk oriented internal audit in Chinese shipping enterprise.