| 基于内部审计的企业全面风险管理研究 |
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| 引用本文： | 李相志. 基于内部审计的企业全面风险管理研究[J]. 财会通讯, 2008, 0(11): 78-80 |
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| 作者姓名： | 李相志 |
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| 作者单位： | 对外经济贸易大学国际商学院,北京100029 |
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| 基金项目： | 国家自然科学基金项目(批准号70672060); 教育部人文社会科学规划项目(批准号06JA630014)阶段性成果 |
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| 摘 要： | 本文在总结内部审计理论和全面风险管理理论的基础上，对内部审计在企业全面风险管理中的作用以及改善进行了研究，提出了内部审计在企业全面风险管理中发挥认定、评价、指引职能的措施和建议。
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| 关 键 词： | 内部审计 风险管理 内部审计职能 |
Research on Internal Audit for Improvement of Enterprise Risk Management |
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| Li Xiangzhi. Research on Internal Audit for Improvement of Enterprise Risk Management[J]. Communication of Finance and Accounting, 2008, 0(11): 78-80 |
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| Authors: | Li Xiangzhi |
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| Affiliation: | Li Xiangzhi (School of Business,University of International Business , Economics,Beijing 100029) |
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| Abstract: | This article aims to research the role of internal audit in enterprise risk management and internal audit for improvement of enterprise risk man- agement, based on summarizing of internal audit theory and risk management theory. And then put forward measure and suggestion on assertion, evaluation, and guidance function of internal audit in enterprise risk management. |
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| Keywords: | Internal audit Risk management Internal audit function |
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