浅议风险含义的转变及企业内部控制的应对  

DISCUSSION ON THE CHANGED DEFINITION OF RISK AND THE ENTEPRISE'S INTERNAL CONTROL RESPONDENCE TO IT

作　　者：林茂超[1] 

机构地区：[1]南阳理工学院经济与管理学院,河南南阳473004

出　　处：《南阳理工学院学报》2013年第4期30-33,共4页Journal of Nanyang Institute of Technology

摘　　要：国际内部审计师协会在2012年CIA考试大纲及七月年会中修改了"风险"定义,此变化势必引起内部控制的变化甚至转型。基于此,笔者回顾了内部控制的衍变过程及与风险的关系,概述了"风险"概念的提出及对内部控制理念的影响,从四个方面探讨了内部控制应对"风险"定义改变的路径,最后从内部控制和风险管理之间关系的宏观背景下探讨提升企业内部控制的方法及推动风险管理及内部控制一体化的根本路径。The definition of risk was modified by The Institute of Internal Auditors in the 2012 CIA exam outline and July annual meeting;it is bound to cause change or even transformation in internal control.Based on this change,the author reviews the evolvement process of internal control and the relationship of the internal control and risk,gives an overview of risk concept and affect of internal control concept,discusses the path of internal control to deal with the changed definition of risk from four aspects,and finally discusses the fundamental path of enhancing internal control and promoting integration of risk management and internal control by the macro background of the relationship between the internal control and risk management.

关 键 词：风险定义 内部控制 风险管理 

分 类 号：P444[天文地球—大气科学及气象学]