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内部审计作为一种独立、客观的确认和咨询活动,能够改善企业的运营并增加企业价值,特别是在风险管理的背景下,内部审计可以通过规范化的、系统化的方法对企业的日常活动做出评价,并加强控制和治理过程的效果与效率,帮助组织实现经营目标,实现企业价值增值。本文从风险管理、内部审计与企业价值的涵义入手,浅析风险管理、内部审计与企业价值的关系,最后提出风险管理视角下的内部审计对实现企业价值增值的现实意义。
As an independent and objective confirmation and consultation activity, internal audit can improve the operation of enterprises and increase the value of enterprises. Especially in the background of risk management, internal audit can make regular and systematic measures to the daily activities of enterprises Evaluate and evaluate the effectiveness and efficiency of the control and governance process so as to help the organization achieve its business objectives and realize the value-added of the enterprise. This article begins with the meaning of risk management, internal audit and enterprise value, and analyzes the relationship between risk management, internal audit and enterprise value. Finally, the author puts forward the realistic significance of internal audit to realize the value addition of the enterprise from the perspective of risk management.