風(fēng)險導向內部審計與內部控制結合初探（上）

【摘要】作為風(fēng)險管理的一個(gè)重要環(huán)節，企業(yè)內部審計在內部控制、公司治理及組織運營(yíng)中的地位日趨突出，已成為關(guān)系企業(yè)興衰成敗的重要因素。內部審計經(jīng)過(guò)長(cháng)期的發(fā)展，目前已漸漸進(jìn)入風(fēng)險導向內部審計階段，與公司治理和內部控制之間的關(guān)系也日趨緊密。
本文從國際內部審計師協(xié)會(huì )（the Institute of Internal Auditors，簡(jiǎn)稱(chēng)IIA）對內部審計的定義出發(fā)，闡釋了風(fēng)險導向內部審計的概念；分析其產(chǎn)生的現實(shí)背景以及與傳統的內部審計相比較所具備的基本特點(diǎn)；進(jìn)一步比較了傳統內部審計和傳統內部控制、風(fēng)險導向內部審計與企業(yè)風(fēng)險管理框架(ERM)的聯(lián)系；并且通過(guò)一個(gè)案例，指出風(fēng)險導向內部審計理念對我國內部審計實(shí)踐的現實(shí)啟示。
關(guān)鍵詞：風(fēng)險導向內部審計,內部控制,風(fēng)險管理,公司治理

Abstract
As a key link of Risk Management, the company internal audit has more and more importance in the internal control, corporate governance and organization operation. It has become a crucial factor in the rise and fall of the company. After a long development, the internal audit is walking into the stage of Risk-Oriented Internal Audit, and the connection between corporate governance as well as internal control is becoming close gradually.
This dissertation stats with the definition of Risk-Oriented Internal Audit by the Institute of Internal Auditors (IIA), illuminates the idea of Risk-Oriented Internal Audit, analyzes the background of its generation then points out the feature of the Risk-Oriented Internal Audit. Furthermore, this dissertation compares the relationship between the traditional internal audit and internal control, with the Risk-Oriented Internal Audit and ERM. In addition to this, through a related case, it shows how the idea of Risk-Oriented Internal Audit brings revelation to the audit practice in China.
Key words：Risk-Oriented Internal Audit, Internal Control, Risk Management, Corporate Governance
目錄
一、序言

【風(fēng)險導向內部審計與內部控制結合初探上】相關(guān)文章：

風(fēng)險導向內部審計與內部控制結合初探（下）03-22

內部控制審計評價(jià)初探01-10

淺析內部審計新模式-風(fēng)險導向內部審計01-13

高校內部控制審計初探03-23

以風(fēng)險為導向的內部審計應用解析03-07

內部審計風(fēng)險的成因與控制對策03-21

基層央行內部控制實(shí)施風(fēng)險導向審計之管見(jiàn)03-24

信息系統內部控制審計初探03-21

內部審計質(zhì)量控制初探作03-21

內部控制發(fā)展方向：風(fēng)險導向03-19