全面风险管理导向内部审计研究.pdf

Abstract From Barings Bank to Eron, from Worldcom to China Aviation Oil (Singapore), the collapses of those glorious enterprises shock all the investors. Enterprise-wide risk management becames a hot-topic and the centre of Corporate Governance. However, the traditional risk management had not adapted to the demand of risk management at new surroundings. Therefore COSO released Enterprise Risk Management-Integrated Framework at 2004 to propelled Risk Management toward the Enterprise-wide Risk Management (ERM), and ERM has become the main trend in the development of Risk Management. But who can be competent to participate and even to lead ERM? According to this paper, internal audit is to add value and improve the organization and operation of an independent, objective assurance and consulting activity. Internal audit participating in risk management is the latest development in the direction of the internal audit; this is not only benefit for the internal audit provided an opportunity for self-development, but also conducive to occupy the dominant position in market competition. Guided by ERM, this paper starts with the review of the historical evolvement of risk management and internal audit; uses auditing, management, economics and statistics theory; analyzes the motivation for internal audit to participate in ERM, constructs the operation of the ERM-oriented internal audit, investigates the application of the ERM-oriented internal audit in our country and analyses the major problems, finally, proposes safeguards targeted from five aspects. There are some new points in this paper. First, the study angle o