企业风险管理审计模式的构建

风险管理审计模式的构建有助于使审计过程条理化、完整化。风险管理审计模式由审计目标、审计程序、审计方法、审计准则、审计职能、审计本质六大要素组成，其中以审计目标为逻辑起点更有利于风险管理审计工作，有利于实务操作；审计方法附着于审计程序，以审计目标为起点实施风险管理审计程序，运用相应的审计方法，依照风险管理审计准则的要求，体现了风险管理审计的职能，最终揭示了风险管理审计的本质。

Construction on Auditing Mode of Enterprise Risk Management

The construction on auditing mode of enterprise risk management will help rationalize and integrate auditing process. It consists of auditing goal, procedure, method, principle, function, and essence. Taking auditing goal as a logical start will benefit audit and practice of risk management; auditing method relies on auditing procedure, according to auditing principles of risk management and related methods, this procedure will play an auditing role and disclose its auditing essence.