风险导向内部审计在农村商业银行的应用研究  

Research on the Application of Risk-Oriented Internal Audit in Rural Commercial Banks

作　　者：陈容[1] CHEN Rong(Panzhihua University,Panzhihua 617000,China)

机构地区：[1]攀枝花学院,四川攀枝花617000

出　　处：《中小企业管理与科技》2021年第33期88-90,共3页Management & Technology of SME

摘　　要：风险导向内部审计是在对企业面临的风险进行评估的基础上,计划和调整内部审计工作,对审计资源进行合理分配的一种审计策略,目的是把内部审计风险控制在一定范围之内,提升内部审计工作的效率和效果。基于此,论文对风险导向内部审计的含义进行探讨,明确开展风险导向内部审计的流程,提出农村商业银行实施风险导向内部审计的措施,以期推动风险导向内部审计在农村商业银行的广泛应用。Risk-oriented internal audit is an audit strategy that plans and adjusts internal audit work and reasonably allocates audit resources on the basis of evaluating the risk faced by enterprises.Its purpose is to control internal audit risk within a certain range and improve the efficiency and effectiveness of internal audit work.Based on this,the paper discusses the meaning of risk-oriented internal audit,defines the processes of carrying out risk-oriented internal audit,and puts forward the measures for rural commercial banks to implement risk-oriented internal audit,so as to promote the wide application of risk-oriented internal audit in rural commercial banks.

关 键 词：风险导向 内部审计 农村商业银行 

分 类 号：F239.45[经济管理—会计学] F832.35[经济管理—国民经济]