论企业风险管理审计

企业的生存和发展离不开其内外环境的协调，同样受到各类风险的威胁。企业只有在全面认识这些风险的基础上，才能对其进行有效控制，以达到生产经营的预期目标。本文通过界定企业内、外部风险，建立企业风险的总体系统，在企业风险管理的基础上，结合中国目前风险管理审计的现状和问题，阐述相关审计目标和审计工作内容，提出完善风险管理审计的相应措施。

Enterprise risk management auditing

The development of corporate needs the coordination of various aspects, and faces up to a vanety of risks. In order to control the risks, the corporate has to have a comprehensive understanding of them. This paper introduces the importance of risk management on the basis of risk system. On the other hand, it notes the aims and the contents of risk management auditing, and offers several methods to improve this auditing.