风险管理审计与公司治理  

作　　者：方微[1] 

机构地区：[1]黄山学院经济管理学院,安徽黄山245021

出　　处：《黑龙江对外经贸》2008年第7期149-150,共2页Heilongjiang Foreign Economic Relations and Trade

摘　　要：随着企业规模的扩大,企业所面临的风险也逐步增加,企业要想在激烈的市场竞争中处于优势地位,加强对风险的管理势在必行。企业中的内部审计部门作为企业的一个职能部门,由于它处于一个相对独立的地位,参与企业的风险管理有其独特的优势,所以开展风险管理是企业内部审计发展的必然趋势。企业应当将风险管理融入到内部审计中去,构建风险管理框架,增强企业抵御风险能力。With the expansion of enterprises, risks they encounter are increasing accordingly. To succeed in market＇s fierce competition, risk management is imperative under the situation for enterprises. Internal audit department, as a relatively independent functional department, has special advantages to participate in risk management, and conducting risk management is its inevitable tendency. Therefore enterprises should include risk management into their internal audit, establish a framework for risk management, and strengthen the ability against risks.

关 键 词：风险管理 风险管理审计 公司治理 

分 类 号：F239[经济管理—会计学]