风险导向内部审计及其在企业构建风险管理框架中的应用
发布时间：2019-04-02 21:35
【摘要】：对风险管理理念的发展以及COSO提出的《企业风险管理框架》的分析表明,风险管理框架所关注的公司治理领域和内部控制环节的风险正是风险导向内部审计的对象。构建基于风险导向内部审计的企业风险管理框架有六个步骤。我国企业在构建风险管理框架中应注意优化内部审计组织模式,提高内部人员素质等。
[Abstract]:The development of the concept of risk management and the analysis of "Enterprise risk Management Framework" proposed by COSO show that the risk of corporate governance and internal control is the object of risk-oriented internal audit. There are six steps to build an enterprise risk management framework based on risk-oriented internal audit. In the construction of risk management framework, Chinese enterprises should pay attention to optimizing the internal audit organization model and improving the quality of internal personnel.
【作者单位】： 北京工商大学商学院;
【分类号】：F239.45
[Abstract]:The development of the concept of risk management and the analysis of "Enterprise risk Management Framework" proposed by COSO show that the risk of corporate governance and internal control is the object of risk-oriented internal audit. There are six steps to build an enterprise risk management framework based on risk-oriented internal audit. In the construction of risk management framework, Chinese enterprises should pay attention to optimizing the internal audit organization model and improving the quality of internal personnel.
【作者单位】： 北京工商大学商学院;
【分类号】：F239.45
【参考文献】
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