风险管理框架下内部审计职业化的发展策略

美国COSO委员会发布的《企业风险管理框架》草案意味着传统内部审计的角色将发生根本性的转变,以风险管理为核心的风险导向内部审计将逐步取代内部控制基础审计,占据主导地位。本文将审视风险管理与内部审计的互动关系,探讨风险管理框架下的内部审计职业化发展战略。

The development strategy of professional Internal audit under enterprise Risk management

The Committee of Sponsoring organization of the Tradeway Commission promulgates the draft of enterprise risk management at July, 2003, and the official document at April, 2004. This means the radical change of the role of the traditional internal audit and the risk orientation internal audit will take the position of internal controlling basic audit and will have more influence over the internal audit. This article will focus on the relationship between risk management and internal audit, discuss the development of professional internal audit under the risk management.