摘要
我们认为:对于内部审计而言,可以广义地理解风险审计的含义,应该以对企业的风险评估为出发点,以改善风险管理为最终目的。一方面确定了审计重点,另一方面又可以针对企业的风险管理状况提出建议,可以达到方法与目的的统一。我们以大庆油田为例尝试开展了企业风险审计模型的研究与应用,设计了风险定性分析的调查表法和定量分析的综合风险系数法,并将两种方法有机结合的风险审计模型,通过实践案例对模型进行了实证分析。本文重点论述模型的设计构思和应用过程及效果,以期与内部审计同仁交流,共同促进我国内部审计向风险审计实务领域的不断推进。
We should understand the concept of risk auditing with broad sense by internal audit .We should begin from risk evaluating ,so that it improves risk management .we can make sure the emphases and we can make recommendation on enterprise＇s risk management. We may attain unification of purpose and the meaning. We study about risk auditing model based on Daqing Oil Field risk auditing case. We design the questionary used to analysis of risk nature and synthesis risk modulus for analysis of quantity. Moreover we combine them and analysis them through the case. The paper is concerning about the design of model and effect. We hope to communion with internal audit and improve our internal auditing to risk auditing practice.
出处
《审计研究》
CSSCI
北大核心
2008年第6期27-33,共7页
Auditing Research
关键词
风险审计
风险管理
内部审计
Risk-auditing, Internal-audit, Risk-management
