国外风险导向内部审计研究及对我国的启示

从风险导向内部审计的含义和特征入手,剖析了风险导向内部审计与公司治理及内部控制间的关系,着重分析了我国内部审计存在的问题,最后探讨了风险导向内部审计对我国内部审计未来发展的启示,主要是:强化风险管理意识,扩展内部审计职能和完善内部审计人员结构,以提高其胜任能力.

The Enlightenment of the Study on Risk-oriented Internal Auditing in Foreign Countries to China

Starting from the definition and feature of risk-oriented internal auditing,the article analyzes the relationship between risk-oriented internal auditing,corporate governance and internal control,expounds the problems in internal auditing in China and finally explores the enlightenment of risk-oriented internal auditing to the future development of the internal auditing in China,which are as follows: strengthening the sense of risk management,expanding the functions of internal auditing and optimizing the p...