金川集团公司风险导向内部审计模式构建研究.pdf

on RiS The theCOnstruCtlOnof k—oriented Study InternaI mOdelofJinChUanLl_D． auditing GrOup ABSTRACT InJuneofl999，IIA newdefineofintemal based0nrisk．orientedand paSsed auditing VocationalStandard markedintemationalintemal was toanew f．rame，which auditingdeVeloping leVel…risk-orientedintemal model mucha_ttentiontodirecttherelation auditillg．Thispays be觚een and are indim：rent intemational auditinggoal emerprisegoal，whichapplied l鹕e businessesin countriesto risk andraiseintemal deVeloped improVeente印risemanagement areatinf-ant towardsits and Value．HoweVer，we auditing stage theo巧research application．How to10calizerisk-orientedandseⅣiceChinese isa that Chineseintemal auditing ente巾risequestion tothinkand auditingindust巧needs study． JinchuanLtd．isa state—ownednon·ferrous andchemical Group lal苫e metalIu唱ical enterprise andamodelunitfornationalintemal business auditing．With订ansnational thriVing，ourcompany fkeddiVersifiedand riskand controland 0n complicatedrequestprocess e娟cient supen，ision intemal Viewof of model risk-orjentatied auditing．In insufficiencyauditingnoW，imroducing intemal to anti—risk isbotha