摘要
近几年来,随着我国经济稳步发展,企事业单位内部审计工作内容涉及的知识越来越广和越来越多样化。内部审计机构如何充分发挥监督和服务职能,对企事业单位降低风险和长久稳定发展有着及其重要的作用。风险导向内部审计是以风险识别和评估为基点,能最大可能地降低隐性风险,为企事业单位稳定发展提供保驾护航的作用,是现代内部审计的发展趋势。
In recent years,the work of internal auditing becomes complex more and more.The organization could reduce the negative risk and develop healthy for long if the internal auditing could bring into full play supervision and service.The Risk-based Auditing is an efficient auditing model that the risk estimation is the basic point and it could reduce the risk in maximum extent.It could help the organization develop healthy and it is the trend of internal auditing development.
作者
祝令娥
ZHU Ling-e(North China University of Technology,beijing 100144,China)
出处
《教育教学论坛》
2017年第16期102-103,共2页
Education And Teaching Forum
基金
北方工业大学优秀青年教师培养计划项目资助
关键词
风险评估
风险导向内部审计
risk estimation
risk-based internal auditing
