内部审计视角下的我国企业风险管理

随着风险管理在企业经营活动中的作用日趋重要,如何利用内部审计手段进行有效的风险管理是我国企业亟待解决的问题。从内部审计的角度来看,目前我国企业风险管理内部环境、目标设定、事项识别、风险评估与应对及监控环节都存在一系列问题,企业应通过加强管理层风险管理意识、保持内部审计部门的独立性、建立企业风管文化等措施来完善我国企业风...

Enterprise Risk Management from Perspective of Internal Audit in China

As risk management has played an increasingly important role in business activities,how to make use of the effective means of internal audit to improve risk management is a serious problem.From internal audit perspective,the current enterprise risk management in China has a series of problems in internal environment,goal-setting,matter-identification,risk assessment and monitoring areas,enterprises should take measures to improve the system by strengthening risk management awareness to the management,mainta...