风险导向内部审计的探讨_0.docVIP

风险导向内部审计的探讨 摘要： 现代 内部审计除了关注传统的内部控制之外，对有效的风险管理机制和健全的公司治理结构日益关注。正是存在这样的需求，一种以内部审计的主体组织的内部控制为基础、同时考虑公司治理在内的、以组织整体风险作为审计重点的审计——风险导向内部审计应势而生。但 目前 来看，与国际内部审计的实践相比，我国的内部审计相对来说还很年轻，还处于 发展 阶段，我国的 企业 风险管理也相当薄弱；因此，风险导向审计还在处于导向和宣传的阶段。目前重要还是普及风险导向内部审计的概念和所包含的管理理念，以便日后有计划的逐步推行。所以我们有必要对这一内审理念进行 理论 研究 和实践探索，以帮助企业最终实现 科学 管理和企业价值增值。 本文便是对风险导向内部审计的初步探讨，也是对风险导向内部审计这一新的内部审计模式一次比较全面的阐述。本文试从风险导向审计的产生的环境、基本原理及其运用以及发展前景等方面进行探讨。首先在对内部审计发展状况 总结 的基础上 分析 风险导向内部审计产生的必然性和重要性。由于人们对内部审计的认识和期望的改变，才使得风险导向内部审计的出现有了可能，通过对内审发展的各个阶段的理论观点的分析，来探讨风险导向内部审计产生的意义和作用。 通过案例分析来探讨风险导向内部审计的特点以及对企业产生的 影响 。同时展望风险导向内部审计在今后的发展以及给我国内审发展的启示。风险导向内部审计是内部审计发展的必然趋势，代表了企业内部审计的发展方向。 中国 的企业应该从中取己所需融入到我国内审制度的改革中。 关键词：风险导向内部审计，风险管理，企业风险管理框架，公司治理 Abstract Modern internal auditing traditionally focused on internal control but now it has a growing concern for effective risk management and corporate governance. As a result, an internal control –based internal auditing come up, taking corporate governance into account, focusing on the organizational risks, which is risk-based internal auditing. At the present, internal auditing in China is not mature as compared with that in developed countries. So, now is for us to promote the concept of RBIA, including the basic principles and management ideas contained, so as to prepare for the later promotion. It?s necessary for us to explore this principle and related practices, eventually to enable Chinese entities to advance management and add value to operations. This essay is aimed to have a general discussion about RBIA. During the years, shareholders? expectations significantly changed on internal auditing. As the IIA characterize the RBIA as the common trend of internal auditing, the aims are managing the risks, strengthen the internal control and evaluate the corporate governance, adopting systemized and formalized approach, eventually achieve the organizations? goals and objectives. This article is a preliminary exploration on this topic as well as a full introduction on it, st