| 论风险导向审计中的“风险”定位——兼论风险管理相关内部审计准则的修订 |
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| 引用本文： | 白华,刘蔓葶,康林.论风险导向审计中的“风险”定位——兼论风险管理相关内部审计准则的修订[J].财贸研究,2012,23(4):149-155. |
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| 作者姓名： | 白华 刘蔓葶 康林 |
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| 作者单位： | 1. 暨南大学,广东广州,510632
2. 广东省交通集团有限公司,广东广州,510101 |
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| 基金项目： | 教育部人文社会科学基金项目“财权、财务制度与《企业财务通则》实施”，中央高校基本科研业务费专项资金项目(暨南跨越计划)“多维视域下的内部控制理论与应用研究” |
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| 摘 要： | 基于内部控制职能论,风险导向审计中的风险应该被定位为"企业全面风险"。风险导向审计既以全面风险管理为基础,又具有相对独立性。由于内部控制等同于风险管理,因此现行内部审计准则中的《内部控制审计》准则与《风险管理审计》准则应该合二为一。从层次上看,《内部控制审计》准则居于主导地位,而《经济性审计》、《效率性审计》、《效果性审计》和《遵循性审计》等准则居于从属地位。"3E"审计内生于内部控制审计之中。
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| 关 键 词： | 风险导向审计 全面风险管理 内部审计准则 |
On Risk in Risk-oriented Audit Approach:China Internal Auditing Standards Related to Risk Management to Revise |
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| BAI Hua
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LIU Man-ting
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KANG Lin.On Risk in Risk-oriented Audit Approach:China Internal Auditing Standards Related to Risk Management to Revise[J].Finance and Trade Research,2012,23(4):149-155. |
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| Authors: | BAI Hua LIU Man-ting KANG Lin |
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| Institution: | 1.Jinan University,Guangzhou 510632;2.Guangdong Communication Group,Guangzhou 510101) |
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| Abstract: | The risk in risk-oriented audit approach is enterprise risk according to the theory of internal control function.Risk-oriented audit is based on enterprise comprehensive risk management,and has relative independence.Internal control is equal to risk management,so the present standard of "Internal Control Audit" and "Risk Management Audit" should be a combination.The standard of "Internal Control Audit" is in the leading position,the standard of "Economy Audit"、 "Efficiency Audit"、"Effectiveness Audit" and "Compliance Audit" is under subjection."3E"auditing is subject to internal control auditing. |
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| Keywords: | risk-oriented audit enterprise risk management internal audit standard |
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