内部控制和全面风险管理都是企业发展中的两个重要的环节,随着社会经济的不断发展,专家学者对内部控制和全面风险的管理越来越深入,内部控制与全面风险管理的关系也越来越扑朔迷离。本文对内部控制和全面风险管理进行了深入的研究,阐述了内部控制和全面风险管理目前的主导关系以及发展趋势。 Internal control and overall risk management are two important aspects in the development of an enterprise. With the continuous development of social economy, experts and scholars have become more and more deeply involved in the management of internal control and overall risk. The relationship between internal control and overall risk management More and more complicated and confusing. This article conducts in-depth research on internal control and overall risk management, and elaborates the current dominant relationship between internal control and total risk management and its development trend.