【摘要】 风险管理在国际上已成为内部审计的重要领域。我国企业普遍存在风险管理观念淡薄,内部审计尚处于账项基础审计阶段。为提高我国企业风险管理水平,实现我国内部审计的发展,本文在梳理和分析我国理论界和实务界对风险管理审计认识的基础上,提出我国实施风险管理审计存在的问题,最后探讨了相应的解决方法。更多还原

【Abstract】 Risk management has become a vital field of internal auditing internationally.In our businesses,the idea of risk management is commonly weak.Our country’s internal auditing is still in the stage of basic accounting item auditing.In order to improve the level of risk management in our country,and further develop internal auditing,this article finds out the problems in implementing risk management auditing and puts forward relevant solutions.更多还原