| 试论企业风险管理和内部审计的整合 |
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| 引用本文： | 张霞. 试论企业风险管理和内部审计的整合[J]. 广西财经学院学报, 2006, 19(4): 81-83 |
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| 作者姓名： | 张霞 |
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| 作者单位： | 中南财经政法大学,会计学院,湖北,武汉,430064 |
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| 摘 要： | 风险管理是公司治理的核心,内部审计是公司治理的监督主体,二者的融合,能完善公司治理结构,提高经营管理效率.培育全面风险管理理念,改进内部审计组织模式,优化内部审计人员结构将有助于我国企业树立风险意识,建立全面风险管理机制,实现风险管理和内部审计的有效整合.
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| 关 键 词： | 公司治理 风险管理 内部审计 |
| 文章编号： | 1673-5609（2006）04-0081-03 |
| 收稿时间： | 2006-03-15 |
| 修稿时间： | 2006-03-15 |
Integration of Risk Management and Internal Auditing of Enterprises |
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| ZHANG Xia. Integration of Risk Management and Internal Auditing of Enterprises[J]. JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS, 2006, 19(4): 81-83 |
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| Authors: | ZHANG Xia |
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| Affiliation: | School of Accountancy, Zhongnan University of Economics and Law, Wuhan 430064, China |
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| Abstract: | Risk management is the core and internal auditing is the supervisor of corporate governance. The integration of the two will improve the governance structure and management efficiency. To foster risk ideas, improve internal auditing model and optimize auditing personnel composition will help to build up risk consciousness, establish risk management mechanism and realize effective integration of risk management and internal auditing. |
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| Keywords: | corporate governance risk management internal auditing |
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