风险导向审计模式下企业内部审计优化思考

Thinking on Optimization of Enterprise Internal Audit under Risk Oriented Audit Mode

当前,市场经济体制日益完善,企业之间的竞争越发激烈,市场风险不断增加。结合企业风险管理控制方面的情况来看,内部审计工作效果并不理想,存在较多问题,不利于企业风险管理控制。为了增强竞争力,实现战略目标,企业要加强内部审计,合理运用风险导向审计模式,充分发挥其价值。基于此,文章主要概述了风险导向审计模式的概念、流程、特点和作用,分析了风险导向审计模式下企业内部审计存在的问题,并提出了优化策略,包括建立量化风险评估指标、树立现代化审计理念、建立信息采集体系、增强内部审计的独立性、提高人员的专业能力,以供参考。

At present,the market economy system is becoming more and more perfect,the competition between enterprises is becoming more and more fierce,and the market risk is increasing.Combined with the situation of enterprise risk management and control,the effect of internal audit is not ideal and there are many problems,which is not conducive to enterprise risk management and control.In order to enhance competitiveness and achieve strategic objectives,enterprises should strengthen internal audit,make rational use of risk-oriented audit model,and give full play to the value.Based on this,this paper mainly outlines the concept,process,characteristics and functions of the risk oriented audit model,analyzes the problems existing in the enterprise internal audit under the risk oriented audit model,and puts forward optimization strategies,including establishing quantitative risk assessment indicators,establishing modern audit concepts,establishing information collection systems,enhancing the independence of internal audit,and improving the professional ability of personnel,for reference.