ABSTRACTWith the growing of the global economy integration, modern enterprises are challenging the complexity of turbulence in the environment and facing more and more risk, losses scale caused by the increasing risk become more and more,these situations give enterprises a high degree concern of risk management. Internal audit of corporate governance as a self-regulatory mechanism, independent oversight as its special nature and enterprise risk management in the 'monitoring' happens to coincide with the elements. According to the 'kind of internal audit standards' of IIA (IIA) and the latest development trends, risk-oriented audit is becoming an effective means of strengthening enterprises risk management.This article focuses on the risk-oriented internal audit, first of all, we introduce the concept and elements of enterprise risk management, and then analize of the relations of internal audit and risk management, then discusse the meanings, characteristics and roles of internal audit risk-oriented, and in the last part we discuss the problem of using and its future development by linking the actual situation in China. The purpose of this paper is to let the enterprises understand the superiority of risk-oriented internal audit,and enhance the risk management of enterprises by the principle of risk-oriented internal audit,so as to achieve the business goals in a better way.Keywords: risk managementinternal audit risk-oriented internal audit
摘 要
随着全球经济一体化的日益发展，现代企业都处于动荡多变的复杂环境之中，面临的风险越来越多，引发的损失规模也越来越大，这些都促使企业对风险管理给予了高度的关注。内部审计作为公司治理的自我调控机制，其独立监督的特殊性质与企业风险管理中的“监控”要素不谋而合。根据IIA（国际内部审计师协会）的《内部审计实物标准》及其最新发展趋势，风险导向审计正成为企业强化风险管理的有效手段。
本文重点研究了风险导向内部审计，首先是介绍了企业风险管理的概念和要素，然后分析了企业内部审计与风险管理的关系，接着论述了风险导向内部审计的涵义、特征及作用，最后联系我国的实际情况，探讨了风险导向内部审计在我国运用的问题及未来发展。本文的目的是希望企业了解认识风险导向内部审计的优越性，利用风险导向内部审计的原理来加强企业的风险管理，以更好地实现企业目标。
关键字：风险管理 内部审计 风险导向内部审计
ABSTRACT
With the growing of the global economy integration, modern enterprises are challenging the complexity of turbulence in the environment and facing more and more risk, losses scale caused by the increasing risk become more and more,these situations give enterprises a high degree concern of risk management. Internal audit of corporate governance as a self-regulatory mechanism, independent oversight as its special nature and enterprise risk management in the "monitoring" happens to coincide with the elements. According to the "kind of internal audit standards" of IIA (IIA) and the latest development trends, risk-oriented audit is becoming an effective means of strengthening enterprises risk management.
This article focuses on the risk-oriented internal audit, first of all, we introduce the concept and elements of enterprise risk management, and then analize of the relations of internal audit and risk management, then discusse the meanings, characteristics and roles of internal audit risk-oriented, and in the last part we discuss the problem of using and its future development by linking the actual situation in China. The purpose of this paper is to let the enterprises understand the superiority of risk-oriented internal audit,and enhance the risk management of enterprises by the principle of risk-oriented internal audit,so as to achieve the business goals in a better way.
Keywords: risk management internal audit risk-oriented internal audit
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