风险导向审计在企业内部审计中的应用
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摘要
风险导向审计是内部审计的必然趋势,它强调了风险在企业管理中的作用,可以有效地降低审计成本,提高审计效率,改善审计质量。本文结合风险导向审计在企业内部审计中应用的背景以及在2003年IIA修改后新标准中的重要性,重点论证了如何在企业内部审计中应用风险导向审计和在此期间风险导向审计在我国企业应用中展现的不足,并据此提出了相应的建议和对策。
Risk-oriented audit is the inevitable trend of internal audit.The internal audit emphasizes the role of risk management in the enterprise in order to reduce the audit cost, improve the efficiency of the audit and improve audit quality.With the globalization of economy and improvement of social reform,the increasingly diversification of social environment makes the enterprise faced with a variety of operating risk.And constantly revised accounting standards pay more and more attention to the impacts of internal audit on company operation.So we need to expand audit concepts and innovate the methods to provide strong support for the long-term development of the enterprise.This paper discusses the definition and characteristics of risk-oriented audit and mainly demonstrates the IIA in 2003 revised criteria for the influence of the risk-oriented audit application.According to the disadvantages of the risk-oriented audit in our country,this paper gives the corresponding suggestions and countermeasures.
Risk-oriented audit is the inevitable trend of internal audit.The internal audit emphasizes the role of risk management in the enterprise in order to reduce the audit cost, improve the efficiency of the audit and improve audit quality.With the globalization of economy and improvement of social reform,the increasingly diversification of social environment makes the enterprise faced with a variety of operating risk.And constantly revised accounting standards pay more and more attention to the impacts of internal audit on company operation.So we need to expand audit concepts and innovate the methods to provide strong support for the long-term development of the enterprise.This paper discusses the definition and characteristics of risk-oriented audit and mainly demonstrates the IIA in 2003 revised criteria for the influence of the risk-oriented audit application.According to the disadvantages of the risk-oriented audit in our country,this paper gives the corresponding suggestions and countermeasures.
引文
[1]魏旭丹.风险导向审计与风险管理审计在内部审计中的运用[J].中国乡镇企业会计,2014,(4):175-176.
[2]白华,刘蔓葶,康林.论风险导向审计中的“风险”定位———兼论风险管理相关内部审计准则的修订[J].财贸研究,2012,(4):149-155.
[3]谢维佳.风险导向审计模式在商业银行内部审计中的运用[J].金融经济,2011,(16):107-109.
[4]柳群.风险导向审计在内部审计工作中的应用[J].合作经济与科技,2014,(2):89-90.
[6]马慧.现代风险导向审计在企业内部审计中的应用[J].无锡商业职业技术学院学报,201O,(6):19-20+39.
(1)王飞雪.企业风险导向内部审计初探[J].行政事业资产与财务,2013,(12):70-71.
(2)滕舒.上市公司内部控制体系研究——以中信泰富公司为例[D].安徽;安徽农业大学,2012.
(3)王燕.风险导向审计在我国的运用探讨[D].南昌:江西财经大学,2006.
(4)段祝祥,赵永杰.内部审计中风险导向审计应用分析[J].改革与开放,2009,(16).
[2]白华,刘蔓葶,康林.论风险导向审计中的“风险”定位———兼论风险管理相关内部审计准则的修订[J].财贸研究,2012,(4):149-155.
[3]谢维佳.风险导向审计模式在商业银行内部审计中的运用[J].金融经济,2011,(16):107-109.
[4]柳群.风险导向审计在内部审计工作中的应用[J].合作经济与科技,2014,(2):89-90.
[6]马慧.现代风险导向审计在企业内部审计中的应用[J].无锡商业职业技术学院学报,201O,(6):19-20+39.
(1)王飞雪.企业风险导向内部审计初探[J].行政事业资产与财务,2013,(12):70-71.
(2)滕舒.上市公司内部控制体系研究——以中信泰富公司为例[D].安徽;安徽农业大学,2012.
(3)王燕.风险导向审计在我国的运用探讨[D].南昌:江西财经大学,2006.
(4)段祝祥,赵永杰.内部审计中风险导向审计应用分析[J].改革与开放,2009,(16).