基于ERM内部审计方法

复杂多变的经营环境使现代企业面临着众多的不确定性,为了实现企业目标,提升其价值,经营管理方法不断进行改进和完善,这也同时意味着内部审计目标和对象也正在发生着变化,企业为能够更好地实现其目标则对内部审计部门提出了更高的期望。基于此,本文首先对内部审计方法发展历程进行论述,接着提出实施基于ERM(Enterprise Risk Management,以下简称ERM,即企业全面风险管理)内部审计方法的必要性并对COSO委员会提出的ERM框架进行简要的论述,在此基础上,构建出基于ERM内部审计方法的步骤,以期其能够帮助内部审计人员发挥出内部审计本身应有的价值,以满足各方利益相关者的需求。

The Method of Internal Audit Based on ERM

The complicating and changing management environment makes the modern enterprises face more uncertainties.For meeting the enterprises＇target and promoting its value,the ways of managing and operating are being improved and perfected,and at the same time,this also means that the target and objective of internal audit are changing.The enterprises put forward higher expectation for the internal audit department.According to this,this text first elaborates the development process of the method of internal audit and immediately puts forward the necessity of carrying on the ERMbase audit （Enterprise Risk Management,takes ERM for short as follows） and elaborates the framework of ERM of the COSO,on this foundation,sets up the steps of ERM-based audit,with expect it can help the internal auditor realize the value of the internal audit and meet the needs of the stakeholders.