风险导向内部审计在煤炭企业应用探讨

Discussion on the Application of Risk-oriented Internal Audit in Coal Enterprises

作为我国的基础行业,煤炭企业发展速度不断加快,行业组织模式也在不断完善,但与此同时,煤炭企业也面临着更加多变的经营环境和激烈的市场竞争,为规避煤炭企业发展中所出现的各类风险,风险导向内部审计的运用十分关键。在叙述风险导向内部审计内涵的基础上,分析某煤炭企业实际出现的问题,探索风险导向内部审计在煤炭企业中的应用。

As China’s basic industry,the development speed of coal enterprises is accelerating,and the industry organization model is constantly improving.The various risks that arise in the use of risk-oriented internal audit are critical.Based on the content of risk-oriented internal audit,this paper analyzes the actual problems of a coal enterprise and explores the application of risk-oriented internal audit in coal enterprises.