关于风险管理中企业内部审计作用的几点思考  

Some thoughts on the function of enterprise internal audit in risk management

作　　者：卢梅双 LU Meishuang

机构地区：[1]福建省建筑科学研究院有限责任公司、福建省绿色建筑技术重点实验室,福建福州350108

出　　处：《福建建设科技》2024年第4期135-136,共2页Fujian Construction Science & Technology

摘　　要：以内部审计对组织经济活动的监管职能为着眼点,结合相关工作经验,探讨由于企业内部审计相对独立的客观立场,在企业风险管理中能够发挥的作用,分析影响企业内部审计在风险管理中充分发挥作用的主要因素,提出提升风险管理成效的具体举措,助力企业完善风险管理体系,为相关企业风险管理提供参考。Based on the supervision function of internal audit on organizational economic activities,combined with relevant work experience,this paper discusses the role that internal audit can play in enterprise risk management due to its relatively independent objective position,analyzes the main factors affecting the full play of internal audit in risk management,and puts forward several specific measures to improve the effectiveness of risk management,helping enterprises improve the risk management system,and provides references for relevant enterprise risk management.

关 键 词：提升风险管控水平 风险应对举措 企业内部审计 

分 类 号：F239.45[经济管理—会计学] F272.3[经济管理—国民经济]