風險導向內(nèi)部審計及其在企業(yè)構建風險管理框架中的應用
發(fā)布時間：2019-04-02 21:35
【摘要】：對風險管理理念的發(fā)展以及COSO提出的《企業(yè)風險管理框架》的分析表明,風險管理框架所關注的公司治理領域和內(nèi)部控制環(huán)節(jié)的風險正是風險導向內(nèi)部審計的對象。構建基于風險導向內(nèi)部審計的企業(yè)風險管理框架有六個步驟。我國企業(yè)在構建風險管理框架中應注意優(yōu)化內(nèi)部審計組織模式,提高內(nèi)部人員素質等。
[Abstract]:The development of the concept of risk management and the analysis of "Enterprise risk Management Framework" proposed by COSO show that the risk of corporate governance and internal control is the object of risk-oriented internal audit. There are six steps to build an enterprise risk management framework based on risk-oriented internal audit. In the construction of risk management framework, Chinese enterprises should pay attention to optimizing the internal audit organization model and improving the quality of internal personnel.
【作者單位】： 北京工商大學商學院;
【分類號】：F239.45
[Abstract]:The development of the concept of risk management and the analysis of "Enterprise risk Management Framework" proposed by COSO show that the risk of corporate governance and internal control is the object of risk-oriented internal audit. There are six steps to build an enterprise risk management framework based on risk-oriented internal audit. In the construction of risk management framework, Chinese enterprises should pay attention to optimizing the internal audit organization model and improving the quality of internal personnel.
【作者單位】： 北京工商大學商學院;
【分類號】：F239.45
【參考文獻】
相關期刊論文 前6條
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