风险评估是企业内部控制系统的组成部分,企业的内部控制要发挥其应有的作用,必须对自身的风险有清醒的认识,并对风险予以定量或者定性的评估。风险评估是对影响企业目标和战略实现的风险进行识别和分析,以降低并管理好相关的风险。 Risk assessment is an integral part of an enterprise’s internal control system. The internal control of an enterprise plays its due role. It must have a clear understanding of its own risks and make quantitative or qualitative assessments of its risks. Risk assessment is to identify and analyze the risks that affect the business goals and strategies to reduce and manage the associated risks.