风险管理视角下内部审计的实现路径分析

Analysis of the Realization Path of Internal Audit from the Perspective of Risk Management

随着知识经济时代的快速发展,在全球竞争激烈的市场环境下,企业的外部环境呈现出多样化的特点,企业面临的风险越来越大。新经济形势下,企业要想谋求更好的生存发展空间,需要坚持以风险管理为核心,探索审计实现的路径,才能逐渐提升企业的竞争实力。论文主要从内部审计的监控角度出发,详细论述了如何通过以风险为导向的内部审计强化企业风险管理、降低管理风险、提高管理效率,以促进企业实现战略目标。

With the rapid development of the era of knowledge economy,in the global market environment with fierce competition,the external environment of enterprises presents diversified characteristics,and enterprises are facing more and more risks.Under the new economic situation,enterprises need to adhere to the risk management as the core and explore the implementation path of audit,if they want to seek better survival and development space,so as to gradually improve the competitive strength of enterprises.From the perspective of internal audit monitoring,this paper elaborates on how to strengthen enterprise risk management,reduce management risk and improve management efficiency through risk-oriented internal audit,so as to promote enterprises to achieve strategic objectives.