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企业在不断发展的过程中也会面临很多很复杂的风险。企业必须严格地发现和辨别存在的风险,加强对风险管理的工作,对风险管理方案的制定以及监督等方面的工作进行科学、合理的分配,这样有利于保障企业风险管理的质量。在整个风险管理中一定会涉及到企业里的其他部门的沟通与协调,这样就为审计部门的建立创造了条件。建立的企业内部审计部门需要是一个独立的组织,具有独立评估与监督的职能,这样才能更好地为企业的风险管理与涉及到的其他部门的沟通和协调提供保障。本篇文章论述的是企业内部审计与风险管理之间的关系。
Enterprises in the continuous development process will also face many very complex risks. Enterprises must strictly identify and identify risks, strengthen their work on risk management, and make scientific and rational distribution of risk management plans and supervision so as to ensure the quality of enterprise risk management. Throughout the risk management will be related to other departments in the enterprise communication and coordination, thus creating the conditions for the establishment of the audit department. The establishment of an internal audit department needs to be an independent organization with independent evaluation and supervision functions so as to better protect the communication and coordination between the enterprise’s risk management and other departments involved. This article discusses the relationship between internal audit and risk management.