浅议内部审计风险管理

浅议内部审计风险管理
摘 要： 我国审计正逐步与国际接轨，面临如何适应国际化的挑战和需要，其中最重要的就是研究、认识与加强审计风险管理,提高与保证审计工作质量。审计风险管理是为达到最理想的审计效果而采取的全面、系统、综合的管理方法。在对审计风险进行控制方面，审计风险管理比审计风险防范更有效。本文将内部审计过程与风险管理过程相结合，探讨内部审计在风险管理中的应用。此外，本文还讨论了内部审计参与风险管理的发展战略，提出了参与风险管理对内部审计部门和人员的要求。
关键词：审计风险； 内部审计；审计风险管理

On the Internal Audit and Risk Management
Abstract:The audit in our country is gradually integrating with the nations, facing how to adapt to the internationalization's challenges and demands. The most important of all is to study, recognize, strengthen the audit's risk management, improve and guarantee the quality of audit. Audit Risk Management (ARM) is a general, systematic and comprehensive administrative method employed to attain the most optimal effectiveness of auditing. The ARM is more effective than the Audit Risk Precaution at the controlling of AR during the audit practicing process. In this thesis, it shows how to combine internal audit process with risk management and use internal audit in risk management. Furthermore, it’s talked about how the internal audit can meet the challenge coming from risk management and internal auditors can take part in risk management.
Key words: Audit Risk; Internal audit；Audit Risk Management

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