Enterprise risk management audit research on the current economic globalization, information technology has continuously deepened the background, enterprises are faced with the uncertainty of socio-economic factors increase the risks facing enterprises also tend to extensive and complex。
In response to these environmental changes, ensuring the realization of the value of enterprises in the implementation of enterprise risk management audit has become inevitable。
Internal audit concerns of production, capital operation of various risks and returns to the enterprise with deadly effect。
Enterprises with its internal audit organizations in the independence and risk control ability the whole enterprise risk management plays an important role。
The enterprise's internal audit should be risk-oriented and reasonable resources, Through the impact of organizational goals to achieve the various types of risk identification, analysis, evaluation audit, turn right risk management strategies and methods audit opinion, thereby enhancing the management's ability to control risk, and strengthen the control environment, improve operational efficiency, lower operating costs and promote the formation of the strategic plan for enterprise decision will provide better information, ensure the safe and stable operation of enterprises。
This paper focuses on enterprise risk identification, risk control enterprises, the remaining risk identification and management, risk management audit procedures and the application of enterprise risk management audit case analysis。
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