风险导向的内部审计的实践研究——以中国网通公司为例

Research on the Practice of Risk-Oriented Internal Audit——Taking China Netcom as the Example

内部审计是企业内部控制体系中至关重要的组成部分,我国的内部审计基本准则中建议:内部审计应当以风险为基础组织实施内部审计业务。而在新常态下,企业的内部审计导向应进一步发展。论文以中国网通公司风险导向下的内部审计制度为例,阐述分析了集团公司建立的风险导向的内部审计体制机制,并提出几点建议,为内部审计制度的发展提供参考。

Internal audit is an important part of enterprise internal control system, and in the basic standards of internal audit in China, it is suggested that internal audit should implement internal audit business through taking the risk as the basis. However, under the new normal, the internal audit orientation of enterprises should be further developed. Taking the risk-oriented internal audit system of China Netcom as the example, the paper expounds and analyzes the risk-oriented internal audit system mechanism established by the group company, and puts forward some suggestions, so as to provide some reference for the development of internal audit system.