风险导向内部审计与内部控制结合初探（上）
【摘要】作为风险管理的一个重要环节，企业内部审计在内部控制、公司治理及组织运营中的地位日趋突出，已成为关系企业兴衰成败的'重要因素。内部审计经过长期的发展，目前已渐渐进入风险导向内部审计阶段，与公司治理和内部控制之间的关系也日趋紧密。本文从国际内部审计师协会（the Institute of Internal Auditors，简称IIA）对内部审计的定义出发，阐释了风险导向内部审计的概念；分析其产生的现实背景以及与传统的内部审计相比较所具备的基本特点；进一步比较了传统内部审计和传统内部控制、风险导向内部审计与企业风险管理框架(ERM)的联系；并且通过一个案例，指出风险导向内部审计理念对我国内部审计实践的现实启示。
关键词：风险导向内部审计,内部控制,风险管理,公司治理
Abstract
As a key link of Risk Management, the company internal audit has more and more importance in the internal control, corporate governance and organization operation. It has become a crucial factor in the rise and fall of the company. After a long development, the internal audit is walking into the stage of Risk-Oriented Internal Audit, and the connection between corporate governance as well as internal control is becoming close gradually.
This dissertation stats with the definition of Risk-Oriented Internal Audit by the Institute of Internal Auditors (IIA), illuminates the idea of Risk-Oriented Internal Audit, analyzes the background of its generation then points out the feature of the Risk-Oriented Internal Audit. Furthermore, this dissertation compares the relationship between the traditional internal audit and internal control, with the Risk-Oriented Internal Audit and ERM. In addition to this, through a related case, it shows how the idea of Risk-Oriented Internal Audit brings revelation to the audit practice in China.
Key words：Risk-Oriented Internal Audit, Internal Control, Risk Management, Corporate Governance
目录
一、序言
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