内部审计在管控董事会风险认知偏差中的监督与协同机制研究

在信息化和科技化时代,风险愈加复杂和未知,企业强化风险管理的重要性凸显,需要及时、准确感知面临的风险,做出科学的决策,而这一决策又容易受到风险认知的影响。因此,为了减弱董事会做出不当决策的风险,内部审计通过发挥监督和协同作用能够缓解风险认知偏差带来的影响。创新之处在于尝试从关键风险参与者角度分析董事会产生风险认知偏差的原因,并通过内部审计发挥在风险管理中的作用,推动董事会、高管层与内部审计在风险管理中的战略协调和默契协作,使董事会做出正确的战略决策。

Research on the Supervision and Coordination Mechanism of Internal Audit in Controlling the Risk Perception Deviation of the Board of Directors

In the era of information and technology,risk is becoming more and more complex and unknown.Therefore,it is important for enterprises to strengthen risk management.It is necessary to perceive risks in a timely and accurate manner and make scientific decisions,which are easily affected by risk perception.in order to reduce the risk of improper decision-making by the board of directors,this paper argues that internal audit can reduce the risk of risk perception deviation from the perspective of reducing the risk perception bias through supervision and synergy.e risk of deviation of the board's perception of risk management.The innovation of this article is to try to analyze the reasons for the risk perception bias of the board of directors from the perspective of key risk participants,and promote the strategic coordination and tacit cooperation of the board of directors,senior management and internal audit in risk management through internal audit,so that the board of directors can make correct strategic decisions.