风险管理审计及其免疫系统功能探析

发布时间：2018-06-18 07:54

本文选题：风险管理审计 + 内部控制　；参考：《山东社会科学》2010年12期

【摘要】：内部审计要真正发挥免疫系统功能,实现控制风险和加强监督的目的,必须将审计的功能从审查评价财务、业务的合规性,拓展至评价和改善组织治理、加强风险管理和内部控制过程的效果。内部审计不仅要贯穿企业生产、销售等经营环节的始终,而且要从战略高度贯穿企业政策制定、执行、评价的始终。完善风险管理审计提高免疫系统功能的路径:营造良好的内部审计环境;构建"事前介入、事中督查、事后建议"的风险管理审计框架;以风险控制为导向,以监督检查内部控制活动有效性为主线,以促进提高风险控制能力为目标,实现企业控制、管理、审计的协调统一;创新风险管理审计技术与方法;加强风险管理审计实施主体建设,提高内审人员专业胜任能力等。
[Abstract]:In order to truly exert the function of immune system, realize the purpose of controlling risks and strengthening supervision, internal audit must expand its function from examining and evaluating the regularity of finance and business to evaluating and improving organizational governance. Strengthen the effectiveness of risk management and internal control processes. Internal audit should not only run through the production and sale of enterprises, but also run through the formulation, implementation and evaluation of enterprise policies from a strategic perspective. The way to improve the immune system function of risk management audit is to create a good internal audit environment; to construct a risk management audit framework of "intervention beforehand, supervision in the event, and suggestion afterwards"; to take the risk control as the direction, to improve the function of the immune system, to improve the function of the immune system. The main line is to supervise and inspect the effectiveness of internal control activities, to promote the improvement of risk control ability as the goal, to achieve the coordination of enterprise control, management, audit, innovation of risk management audit techniques and methods; Strengthen risk management audit implementation of the main construction, improve the professional competence of internal audit personnel.
【作者单位】：商务部外贸发展事务局;中国内部审计协会;
【分类号】：F239.45

【二级参考文献】