公司治理框架下的风险治理导向内部审计研究
发布时间：2019-04-24 07:36
【摘要】：风险为广义公司治理所关注的核心因素,而内部审计作为公司治理的重要组成部分,两者基于风险管理目标的整合是内部审计发展的必由之路。本文基于传统内部审计的缺陷,将风险治理导向内部审计纳入公司治理的框架之下,并提出发展风险治理导向内部审计的若干途径。
[Abstract]:Risk is the core factor of corporate governance in a broad sense. As an important part of corporate governance, the integration of internal audit and internal audit based on risk management objectives is the only way for the development of internal audit. Based on the defects of traditional internal audit, this paper brings the risk governance-oriented internal audit into the framework of corporate governance, and puts forward some ways to develop the risk-oriented internal audit.
【作者单位】： 鲁东大学;重庆工学院会计学院;
【分类号】：F239.45
[Abstract]:Risk is the core factor of corporate governance in a broad sense. As an important part of corporate governance, the integration of internal audit and internal audit based on risk management objectives is the only way for the development of internal audit. Based on the defects of traditional internal audit, this paper brings the risk governance-oriented internal audit into the framework of corporate governance, and puts forward some ways to develop the risk-oriented internal audit.
【作者单位】： 鲁东大学;重庆工学院会计学院;
【分类号】：F239.45
【参考文献】
相关期刊论文 前5条
1 胡敏;;强化公司治理机制 完善内部审计工作[J];当代经济;2006年06期
2 周晓s，
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