新形势下内部审计防范化解风险的探讨

Discussion on the Role of Internal Audit in Preventing and Defusing Risks Under the New Situation

内部审计在防范化解企业生产经营管理中的重大风险方面占有重要地位。审计人员在全面评估企业风险的基础上提出应对措施,进而促进企业完善风险管理过程,增强企业抵御风险的能力,以减少或避免损失。新形势下,内部审计工作在应对风险挑战时仍然存在许多问题,不利于企业可持续高质量发展及经营目标的实现。因此,有必要深入探讨新形势下内部审计工作应对风险挑战这一课题。

Internal audit plays an important role in preventing and defusing the major risks in the production and operation management of enterprises.Based on a comprehensive assessment of enterprise risks,auditors propose measures to deal with risk challenges,to promote enterprises to improve the risk management process,enhance the ability of enterprises to resist risks,and reduce or avoid losses.Under the new situation,there are still many problems in the internal audit work when dealing with risks and challenges,which is not conducive to the sustainable and highquality development of enterprises and the realization of business objectives.Therefore,it is necessary to deeply discuss the subject of internal audit work coping with risks and challenges under the new situation.