在现代企业制度下,企业只有有效的防范了风险才能健康发展,我们已经在很多管理环节设计防范风险的制度和机制,然而,内部审计则是一个更重要的环节,内部审计作为企业管理的重要组成部分也日益发挥着约束和监督的作用,审计部门应成为责无旁贷的责任人,其核心是合法经营、提升管理、规避风险、为投资者创造效益,这已成为企业追求的目标,所以,防范企业风险是内部审计的重要任务。 Under the modern enterprise system, enterprises can only develop healthily if they can effectively prevent risks. We have designed risk prevention systems and mechanisms in many aspects of management. However, internal audit is a more important aspect. Internal audit is important as an enterprise management The constituent parts also play an increasingly restraining and supervisory role. The auditing department should be the responsible person. The core of the auditing department is to operate legally, improve management, avoid risks and create benefits for investors. Therefore, it has become the goal pursued by the enterprises. Therefore, Enterprise risk is an important task of internal audit.