浅议风险导向下内部审计及其在项企业中的应用.docxVIP

浅议风险导向下内部审计及其在企业中的应用 摘 要随着社会主义市场经济的发展，市场竞争的加剧和企业内外部环境的变化增加了企业风险意识，风险导向下内部审计随之出现，其重要性在企业中日益凸显。企业方面要求风险导向下内部审计将内部审计，风险管理和企业治理融为一体，是一种针对性的重点审计,这样使得传统的内部审计的效率和效果更佳。国家和企业的高度关注下,审计工作逐渐成为风险导向下的内部审计理论体系,不仅提升了内部审计的价值,还加强了企业的内部风险管理和完善了企业的经营管理/内部审计制度,为企业的逐利性服务。本文在规范研究方法下,从理论研究发展到市场研究,深入探究企业内部审计工作的不足,并试图找到提升企业内部审计能力的方法,为企业全面风险管理服务。具体来看，本文在导论部分，介绍了内部审计的演变历史及其研究成果进行观点综述，研究了第一章研究了内部审计的理论分析，接下来本文结合我国实际分析了我国风险导向部审计存在的问题，最后针对性的提出完善风险导向下内部审计工作的对策建议，解决企业运营过程中存在的内部审计问题。 关键词：内部审计；风险导向；风险管理；审计风险Abstract with the development of socialist market economy, the global trend of market economy in our country is more and more obvious, the change of market competition and the internal and external environment of the enhanced the awareness of risk, risk oriented internal audit appears, its importance has become increasingly prominent in the enterprise, the enterprise actively explore, effective implementation of risk oriented audit, no matter is to enhance the value of internal audit, or the enterprise to strengthen risk management and control and the implementation of the target has an important role, countries pay more and more attention to the audit work, the newly revised the peoples Republic of China National Audit Standards signed in September 8, 2010 announced, involving general, audit institutions and auditors, audit, implementation plan report of seven chapters, the development of internal audit in our country gradually into the risk oriented. The enterprise requirements of risk oriented internal audit internal audit, risk management and corporate governance com. is one of the focus of the audit, the better the effect and efficiency of the traditional internal audit. The enterprise can improve its internal audit system for enterprises of value-added services, so as to achieve its business purpose.This paper adopts normative research method for traditional, application of risk oriented internal audit in enterprise are studied. Starting from the basic concept and the related theory, to cla