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随着经济的发展,市场环境越来越复杂,企业想要进一步发展,就必须加强对风险的防范和内部控制。以风险为导向的内部控制评价模式的构建能有效地实现企业的内部控制和风险防范,提高企业的竞争力量,保证发展目标尽快得到实现。以风险为导向的内部控制评价模式在我国起步较晚,在实际的操作中存在一定的问题。本文主要以内部审计和控制流程为切入点来论述以风险为导向的内部控制评价模式的构建。
With the economic development, the market environment is more and more complex, and enterprises want to further develop, we must strengthen the risk prevention and internal control. The construction of a risk-based evaluation model of internal control can effectively realize the internal control and risk prevention of enterprises, enhance the competitiveness of enterprises and ensure the achievement of development goals as soon as possible. The risk-based evaluation model of internal control started relatively late in our country, and there are some problems in the actual operation. This article mainly discusses the construction of the risk-oriented evaluation model of internal control with the internal audit and control processes as the starting point.