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激烈的市场竞争导致企业经营风险与财务风险逐渐增加,怎样有效的躲避各种不确定因素所带来的风险,提升企业价值,是企业内部审计部门所应斟酌的重大问题。风险导向内部审计作为一种新的成长方向,对我国内部审计的发展奠定了理论基础。本文从风险导向内部审计的概述出发,剖析了我国目前企业风险导向内部审计所存在的问题,在此基础上提出了一些相关的建议。
The fierce market competition leads to the gradual increase of business risk and financial risk. How to effectively avoid the risk brought by various uncertainties and enhance the enterprise value is a significant issue that the internal audit department should consider. As a new direction of growth, risk-based internal audit has laid the theoretical foundation for the development of internal audit in our country. Based on the overview of risk-based internal audit, this paper analyzes the problems existing in the current enterprise-risk-oriented internal audit in our country, and puts forward some related suggestions.