風(fēng)險導(dǎo)向內(nèi)部審計與內(nèi)部控制結(jié)合初探（上）

【摘要】作為風(fēng)險管理的一個重要環(huán)節(jié)，企業(yè)內(nèi)部審計在內(nèi)部控制、公司治理及組織運營中的地位日趨突出，已成為關(guān)系企業(yè)興衰成敗的重要因素。內(nèi)部審計經(jīng)過長期的發(fā)展，目前已漸漸進(jìn)入風(fēng)險導(dǎo)向內(nèi)部審計階段，與公司治理和內(nèi)部控制之間的關(guān)系也日趨緊密。
本文從國際內(nèi)部審計師協(xié)會（the Institute of Internal Auditors，簡稱IIA）對內(nèi)部審計的定義出發(fā)，闡釋了風(fēng)險導(dǎo)向內(nèi)部審計的概念；分析其產(chǎn)生的現(xiàn)實背景以及與傳統(tǒng)的內(nèi)部審計相比較所具備的基本特點；進(jìn)一步比較了傳統(tǒng)內(nèi)部審計和傳統(tǒng)內(nèi)部控制、風(fēng)險導(dǎo)向內(nèi)部審計與企業(yè)風(fēng)險管理框架(ERM)的聯(lián)系；并且通過一個案例，指出風(fēng)險導(dǎo)向內(nèi)部審計理念對我國內(nèi)部審計實踐的現(xiàn)實啟示。
關(guān)鍵詞：風(fēng)險導(dǎo)向內(nèi)部審計,內(nèi)部控制,風(fēng)險管理,公司治理

Abstract
As a key link of Risk Management, the company internal audit has more and more importance in the internal control, corporate governance and organization operation. It has become a crucial factor in the rise and fall of the company. After a long development, the internal audit is walking into the stage of Risk-Oriented Internal Audit, and the connection between corporate governance as well as internal control is becoming close gradually.
This dissertation stats with the definition of Risk-Oriented Internal Audit by the Institute of Internal Auditors (IIA), illuminates the idea of Risk-Oriented Internal Audit, analyzes the background of its generation then points out the feature of the Risk-Oriented Internal Audit. Furthermore, this dissertation compares the relationship between the traditional internal audit and internal control, with the Risk-Oriented Internal Audit and ERM. In addition to this, through a related case, it shows how the idea of Risk-Oriented Internal Audit brings revelation to the audit practice in China.
Key words：Risk-Oriented Internal Audit, Internal Control, Risk Management, Corporate Governance
目錄
一、序言

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