集团公司风险导向型内部审计体制构建与实践

为了给予集团公司又好又快发展起到保驾护航的作用,开滦集团构建实施了风险导向型内部审计体制。介绍了开滦集团"三位一体"的内部审计管理体制和风险导向的内部审计工作机制,实现了企业管理的内部审计全覆盖等实践经验。

Establishment and Practice on Risk Guide Type Internal Auditing System of Group Corporation

In order to proved a better and faster development with a safeguard role to the group corporation, Kailuan Group established and practiced the risk guide type internal auditing system. The paper introduced the ＂Three in One＂ internal auditing management system and the risk guide internal auditing working mechanism of Kailuan Group. The internal auditing full recovering and practice experiences of the enterprise management.