对内部审计参与企业风险管理的探讨

Discussion on Internal Audit Participating in Enterprise Risk Management

当前,受疫情影响,企业面临的各种风险与日俱增,加强风险管理并积极采取措施有效防范化解风险,成为企业健康发展的必然要求。内部审计作为内部监督部门,结合自身的职业特性和贴近生产实际的特殊优势,积极参与企业风险管理,能有效促进企业风险管理水平的提高。从内部审计与企业风险管理的关系出发,阐述了内部审计参与风险管理的必然性;对内部审计参与风险管理的难点问题进行分析,并提出相关的应对措施;同时对内部审计参与风险管理所需注意的事项进行了阐释,以期将内部审计与企业风险管理进行有效融合,提升企业抵御风险的能力和水平,促进企业健康发展。

At present, enterprises are facing increasing risks affected by the epidemic. Strengthening risk management and taking active measures to effectively prevent and resolve risks have become an inevitable requirement for the healthy development of enterprises. Internal audit, as an internal supervision depart-ment, combines its own professional characteristics and special advantages close to the production practice, actively participating in enterprise risk manage-ment, it’s an effective method to promote the improvement of enterprise risk management level. Starting from the relationship between internal audit and enter-prise risk management, this paper expounds the inevitability of internal audit’s participation in risk management, analyzes its problems, and puts forward rele-vant countermeasures. At the same time, it explains the matters needing attention when internal audit participates in risk management, so as to effectively inte-grate internal audit with enterprise risk management, enhance the ability and level of enterprises to resist risks, and promote the healthy development of enter-prises.