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随着国际经济一体化程度的逐渐加深,市场经济环境越来越复杂多变,企业经营活动的固定和非固定风险也在不断增加,作为市场竞争的主体,企业要想在同行业激烈的市场竞争中处于优势地位,重要环节就是要建立健全风险管理体系。内部审计参与风险管理不仅是内部审计的未来发展方向,而且更大意义在于有利于企业的发展,风险管理导向的内部审计能够为企业提供更多的增值服务,研究内部审计参与风险管理是十分有必要且有价值的。
With the gradual deepening of the degree of international economic integration, the market economy environment is more and more complex and volatile. The fixed and non-fixed risks of business operations are also increasing. As the main body of market competition, The competition is in a dominant position, an important part of which is to establish and improve the risk management system. Internal audit to participate in risk management is not only the future direction of internal audit, but also greater significance is conducive to the development of enterprises, risk management-oriented internal audit can provide enterprises with more value-added services, the study of internal audit risk management is very involved Necessary and valuable.