摘要
在江汉油田企业实施风险导向审计有利于提高企业风险意识,有利于促进企业内部控制制度的健全和完善,有利于构建企业风险管理框架,有利于确保实现企业经营目标。实施风险评估程序,要按"战略系统分析———经营环节分析———剩余风险分析"程序初步确定每个审计目标的控制或实质性测试的方法,然后制定审计计划、实施审计、完成审计报告。要想开展好风险管理审计工作,必须提高内审人员的素质、转变现有审计模式和工作理念、强化审计过程控制、转化审计成果运用。
Carrying out risk-oriented auditing in Jianghan Oilfield enterprises is conductive to strengthening enterprises’ risk awareness,improving their internal control system,building up their risk management framework and ensuring their business objective.In conducting risk assessment procedures,the first step is to determine the control over each audit objective or the substantive testing method in accordance with the path of analyzing strategic system-analyzing business processes-analyzing residual risk;and then is to formulate audit plan,conduct auditing and finish audit report.Well completing risk management audit work requires improving the quality of the internal audit staff,changing existing audit mode and work idea,strengthening control over audit procedures and putting audit results to use.
出处
《江汉石油职工大学学报》
2012年第4期93-95,共3页
Journal of Jianghan Petroleum University of Staff and Workers
