| 基于风险导向的内部审计原理及其应用 |
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| 引用本文： | 王敏,黄瑛. 基于风险导向的内部审计原理及其应用[J]. 财经理论与实践, 2006, 27(5): 76-79 |
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| 作者姓名： | 王敏 黄瑛 |
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| 作者单位： | 1. 中南大学,商学院,湖南,长沙,410083
2. 建行湖南总审计室,湖南,长沙,410011 |
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| 摘 要： | 风险导向审计已成为审计基本方法发展的国际趋势,这意味着传统内部审计的角色也将发生根本性的改变.通过对风险导向审计产生的环境及基本原理的分析,指出了风险导向内部审计原理在应用中应注意的若干问题.
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| 关 键 词： | 内部审计 风险导向审计 风险管理 |
| 文章编号： | 1003-7217（2006）05-0076-04 |
| 收稿时间： | 2006-06-12 |
| 修稿时间： | 2006-06-12 |
The Basic Principle and Application of Risk- oriented Internal Audit |
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| WANG Min,HUANG Ying. The Basic Principle and Application of Risk- oriented Internal Audit[J]. The Theory and Practice of Finance and Economics, 2006, 27(5): 76-79 |
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| Authors: | WANG Min HUANG Ying |
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| Affiliation: | 1. School of Business, Central South University, Changsha 410083, China ; 2, Hunan Branch, China Constrction Bank, Changsha 410011,China |
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| Abstract: | Risk-oriented audit has become an international trend of basic audit methods, which means that the roles played by traditional internal audit will change in essence. Through the analysis of the forming environment as well as principle of the risk- oriented audit, several problems that should be noticed in the application of risk-oriented audit are pointed out. |
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| Keywords: | Internal Audit Risk-oriented Audit Risk Management |
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