以新风险为导向创建三位一体审计新模式

Create a New Triad Auditing Model Based on New Risks

分析了我国经济进入新常态,大型企业集团在新时代转型发展进程中的风险因素转化、多发,传统审计需要创新发展的背景。通过风险导向、内部控制、经营管理审计协同融合模式,体现了基础、保障与目标三位一体高度统一,提高了审计效率、企业风险管理水平,推动了企业转型发展。

This paper analyzes the background that China's economy has entered the new normal,the transformation and frequent occurrence of risk factors in the process of transformation and development of large enterprise groups in the new era,and the need for innovation and development of traditional audit.Through the collaborative integration mode of risk orientation,internal control and operation management audit,the highly unified trinity of foundation,guarantee and target is embodied,the audit efficiency and enterprise risk management level are improved,the transformation and development of enterprises are promoted.