内部审计参与风险管理研究

自20世纪90年代起,西方许多大型企业内部审计部门开始对企业的风险管理进行评估与监督,以实现企业经营目标的安全性、效率性和效果性,内部审计与风险管理的结合正是企业提高经营管理效率的客观需要和追求自身发展的必然结果。本文论述了内部审计参与风险管理的必然性、途径及促进我国内部审计参与风险管理的具体措施。

A Study on Internal Audit Participation in Risk Management

Since 1990's, many interior auditing department of big groups in the western starts to carry on the appraisal and the surveillance to the enterprise's risk management so that to realize the security, the efficiency and the effect of the enterprises' goal. The union of internal audit and the risk management is precisely the inevitable result of the need of the enterprise to enhance the management efficiency and to pursue own development. This article elaborates inevitability, the way of the internal audit participation risk management and concrete measure to promote our country interior audit participation risk management