新形势下企业内部审计应对风险挑战的职能定位与作用探究

Research on the functional positioning and role of corporate internal audit in confronting risks and challenges under the new situation

新发展阶段我国企业除了面临国际化经营风险、资金管理风险等长期存在的风险挑战外,还因新形势、新业态而面临能源安全风险、关键技术“卡脖子”风险、绿色低碳转型风险等新的重大风险。内部审计作为风险管理体系的重要部分,在应对这些风险挑战的过程中,应从职能定位出发,找准自身优势,充分发挥“瞭望哨兵”“保健医生”“经济卫士”“参谋助手”作用,助力企业高质量发展。

In the new development stage,Chinese enterprises,in addition to the international operation risk,capital management risk and other long-term risks,confront the energy safety risk,"stranglehold"risk for key technologies,green low carbon transformation risk and others due to the new situation and new forms of business.As an important part of the risk management system,the internal audit should start from the functional positioning,identify its own advantages in the process of coping with these risks and challenges,and give full play to the role of“lookout sentinel”,"health care doctor","economic guard"and"adviser and assistant"to help the high-quality development of the enterprise.