风险导向内部审计与公司治理关系研究

摘  要：公司治理是现阶段全球研究热点问题之一，风险导向内部审计的最新发展是公司将风险管理体系作为审计对象以实现组织增值并提高运营效率，两者结合研究具有实际意义。本文从风险向导向内部审计发展历程出发，从理论上说明实行风险导向内部审计的必然性，重点是风险导向内部审计在公司治理中的作用、问题及解决对策。最后，以广州地铁在公司治理中实施风险导向内部审计的成功实例，论证本文的主题。
关键词：公司治理；风险导向内部审计；问题；解决对策

The Research of the Relationship between
 Risk-Oriented Internal Audit and Corporate Governance

Abstract：Corporate governance now is one of the global focus. Meanwhile, for the purpose of achieving organizational value-added and improve operation efficiency risk-oriented, audit regarding the risk management system as audit object is the latest development. So, combine the two both, with practical significance. This article dating bake from the development of Risk-oriented internal audit, conducts that implementing risk-oriented internal audit is inevitable. The key is the role, problems and solutions when applying risk based internal audit in corporate governance. Finally, by the example of guangzhou metro carry out risk-oriented audit, proving the theme of this paper .
Key words：corporate governance; Risk-oriented internal; problems; solutions
 

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