论风险导向审计理念下我国企业内部审计的发展

On the Development of Enterprise Internal Auditing in China Based on Risk-oriented Auditing

从改革开放初期至今,近四十年的时间里,中国现代内部审计从起步到发展,既积累了丰富的经验,也存在着与我国经济环境相应而生的一些弊端与不足。面向未来,传统的企业内部审计以财务审计为中心的理论模式已经很明显不能满足企业现代管理的需要,企业内部审计的风险导向已渐渐兴起,成为主流。而在我国,内部审计在公司治理结构中不受重视,与企业风险管理相结合更是少之又少。本文以内部审计理论为基础,结合实际,对企业内部审计的风险管理职能做出分析,并针对我国现阶段内部审计存在的不足与弊端进行探索。

From the beginning of the reform and opening up to the present,China's modern internal audit has developed a wealth ofexperience,and there are also some drawbacks and shortcomings corresponding to our economic environment.Facing the future,thetraditional financial audit-centered enterprise internal audit has been unable meet the needs of modern enterprise management,and riskorientedinternal audit has gradually emerged and become the mainstream.In China,the internal audit is not taken seriously in thecorporate governance structure,and there is little combination of internal audit with enterprise risk management.Based on the internal audittheory and the reality,this paper analyzes the risk management function of the internal audit,and explores the shortcomings and drawbacksof the internal audit in China.