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  企业风险管理审计研究当前经济全球化、信息化程度不断加深的时代背景下,企业面临的社会经济中的不确定的因素不断增加,企业面临的风险也趋于广泛和复杂。为了应对这种环境变化,保证企业价值的实现,在企业中实施风险管理审计已成为必然。 内部审计所关注的生产经营、资本运营中的各种风险会给企业带来致命影响。
  企业内部审计凭借其在组织中的独立性和风险控制方面的能力,在企业整体风险管理中起重要作用。企业的内部审计工作应以风险为导向,合理安排资源,通过对影响组织目标实现的各种风险的识别、分析、评价进行审核,进而对风险管理策略和方法提出审计意见,从而增强管理层控制风险的能力,强化控制环境,提高经营效率,降低运营成本,促进战略计划的形成,为企业决策提供更加优质的信息,保证企业安全稳定运行。
  本文重点阐述了企业风险识别、企业风险控制、剩余风险确定和管理、风险管理审计程序的应用及企业风险管理审计案例分析。

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2018-04-03

45 0
    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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