摘要
对风险导向审计理论及其应用的研究已成为国内外审计界广为关注的前沿课题。探讨风险导向内部审计的本质,指出风险导向内部审计理论研究的起点应是审计环境,审计目标是为组织增加价值,职能是监督与服务并举,审计领域拓展到内部控制、风险管理与公司治理。
The research of the risk-oriented audit＇s theory and the applied have become an attractive issue of the audit field of the entire world. The paper discussed the essence of risk-orient- ed internal audit, and pointed out that the beginning of the risk-oriented internal audit fundamental research should be the audit environment, the goal of audit is to increase the value for the organization, the function is to combine both supervision and service, the filed should be expand to the internal control, risk management and corporate governance.
出处
《大连海事大学学报（社会科学版）》
2009年第2期71-74,共4页
Journal of Dalian Maritime University(Social Science Edition)
关键词
风险导向
内部审计
内部控制
风险管理
公司治理
risk-oriented
internal audit
internal control
riskmanagement
corporate governance
