内部审计视域下企业完善内部控制与风险管理的探析

Exploration of Improving Internal Control and Risk Management in Enterprises from the Perspective of Internal Audit

全球经济过去几年受到疫情、地区战争等多重超预期因素冲击,经济环境日趋复杂,企业发展面临着空前激烈的竞争。从当前形势看,中国经济开始逐渐复苏,各领域面临着新机遇,同时也面临着各种各样的生产经营风险。本文从内部审计的视角出发,阐述了内部审计与风险内控的关系,分析了目前企业风控内控存在的薄弱环节和潜在风险点,提出了通过强化风险内控审计从而推动风控内控管理的策略方向。

In recent years,the global economy has been impacted by multiple unforeseen factors such as the pandemic and regional wars,leading to an increasingly complex economic environment and unprecedentedly fierce competition in enterprise development.Currently,China’s economy is gradually recovering,presenting new opportunities across various fields,along with various operational risks.From the perspective of internal audit,this paper explains the relationship between internal audit and risk control,analyzes the weak links and potential risk points in corporate risk control,and proposes strategies to enhance risk control management through strengthening risk control audits.