企业内部审计参与风险管理体系建设研究—以神华集团为例.docxVIP

PAGE 16 PAGE 15 企业内部审计参与风险管理体建设研究 ——以神华集团为例 摘要 从当今国际经济的走向来看，全球经济一体化是必然的。作为市场竞争的主体，企业不仅在不断地发展壮大，面临的经营风险也愈加增多。企业面临的外部经济环境日益复杂，企业就会更加关注内部的可控风险，从而使内部审计的作用日益凸显。有效的风险管理已成为保障企业经营效果和效率的关键，而内部审计可以监督和评价企业经营活动。如今内部审计亦可以参与到企业管理中并参与风险管理体系建设。企业内部审计部门往往倍6受董事会等高层管理者的重视与信赖。由于它的独立性，内部审计人员可以更加客观公正地审核企业，这无疑对企业生产经营管理和风险管理产生积极作用。 本文首先通过国内外相关准则和审计专业理论知识，对内部审计及风险管理的定义进行了详细解读；其次从两者的关系由浅至深入手，阐述两者如何相辅相成；再结合国内著名企业神华集团有限责任公司（以下简称神华集团）案例，分析其具体的风险管理体系建设情况以及内部审计模式，由此研究企业内部审计参与风险管理体系建设，并总结不足之处以及改进意见。 关键词：内部审计；风险管理；企业发展 Abstract From?the?current?trend?of?international?economy,?the?integration?of?global?economy?is?inevitable.?As?the?main?body?of?market?competition,?enterprises?are?not?only?growing?stronger?and?stronger,?but?also?facing?more?and?more?business?risks.?The?external?economic?environment?faced?by?enterprises?is?becoming?more?and?more?complex,?and enterprises?will?pay?more?attention?to?the internal?controllable?risks,?so?that?the?role?of?internal?audit?becomes?more?and?more?prominent.?Effective?risk?management?has?become?the?key?to?ensure?the?effectiveness?and?efficiency?of?enterprises,?and?internal?audit?can?supervise?and?evaluate?the?business?activities?of?enterprises.?Nowthe?internal?audit?can?also?participate?in?the?enterprise?management?and?participate?in?the?risk?management?system?construction.?Corporate?internal?audit?departments?are?often?attached?importance?and?trust?to?high-level?managers?such?as?the?board?of?directors.?Because?of?its?independence,?the internal?auditors?can?examine?the?enterprises?more?objectively?and?impartially,?which?undoubtedly?has?a?positive?effect?on?the?production,?management?and?risk?management?of?the?enterprises. ?In?this?paper,?the?definition?of?internal?audit?and?risk?management?is?interpreted?in?detail?through?the?relevant?domestic?and?foreign?standards?and?audit?professional?knowledge,?and?then?the?relationship?between?the?two?is?explained?from?the?shallow?to?the?in-depth?hand,?which include how?the?two?complement?each?other and?how?the?two?a