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现阶段,伴随着科学技术以及信息化的不断发展,企业所承担的风险变得越来越大,怎样降低风险也就成为了企业急需解决的重要问题。本文分析了风险导向型内部审计的含义和特点,进一步研究企业风险管理中风险导向性审计的作用。
At this stage, with the continuous development of science and technology and informationization, the risks borne by enterprises have become greater and greater. How to reduce the risks has also become an important issue urgently needed by the enterprises. This paper analyzes the meaning and characteristics of risk-oriented internal audit and further studies the role of risk-oriented audit in enterprise risk management.