公司治理框架下的風險治理導向內部審計研究
發(fā)布時間：2019-04-24 07:36
【摘要】：風險為廣義公司治理所關注的核心因素,而內部審計作為公司治理的重要組成部分,兩者基于風險管理目標的整合是內部審計發(fā)展的必由之路。本文基于傳統(tǒng)內部審計的缺陷,將風險治理導向內部審計納入公司治理的框架之下,并提出發(fā)展風險治理導向內部審計的若干途徑。
[Abstract]:Risk is the core factor of corporate governance in a broad sense. As an important part of corporate governance, the integration of internal audit and internal audit based on risk management objectives is the only way for the development of internal audit. Based on the defects of traditional internal audit, this paper brings the risk governance-oriented internal audit into the framework of corporate governance, and puts forward some ways to develop the risk-oriented internal audit.
【作者單位】： 魯東大學;重慶工學院會計學院;
【分類號】：F239.45
[Abstract]:Risk is the core factor of corporate governance in a broad sense. As an important part of corporate governance, the integration of internal audit and internal audit based on risk management objectives is the only way for the development of internal audit. Based on the defects of traditional internal audit, this paper brings the risk governance-oriented internal audit into the framework of corporate governance, and puts forward some ways to develop the risk-oriented internal audit.
【作者單位】： 魯東大學;重慶工學院會計學院;
【分類號】：F239.45
【參考文獻】
相關期刊論文 前5條
1 胡敏;;強化公司治理機制 完善內部審計工作[J];當代經濟;2006年06期
2 周曉s，
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