风险导向审计参与企业风险管理的应用

随着经济全球化和市场竞争的日益激烈,企业所处的经济环境日益复杂,其经营活动亦面临着更多的不确定性。作为企业管理层"延长的手臂","管理者的眼睛"的内部审计部门,以查错纠弊为主要目标的内部审计已不能满足企业发展的需要,必须做相应的调整。文章从风险导向审计的内涵入手,论及了风险导向审计实施的必要性及存在的制约因素,并从四个方面阐述了风险导向审计的具体实施。

Applications of Enterprise Risk Management Participated by Risk-oriented Auditing

With the increasingly fierce economic globalization and market competitions,the economic environment where the enterprises are in is becoming increasingly complicated and the business activities also face more uncertainties.As the extended arms and eyes of managers,the internal audit departments must be adjusted relatively since the main goals of them are checking errors and correcting frauds,which could not meet the needs of enterprise development.In this article,it is discussed the necessities of implementing the risk-oriented audit and the existing restrictive factors starting with the connotation of risk-oriented audit as well as elaborated the specific implementation of it from four aspects.