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内部审计参与风险管理是随着审计目标演变,内审职业适应环境变化、发挥自身优势的必然选择。内部审计应提供风险管理鉴证及咨询,组织实施风险自我评价,以及在内部审计程序中运用风险导向审计。
Participation of internal audit in risk management is an inevitable choice to make full use of its own advantages as the audit objective evolves and the internal audit profession adapts to changes in the environment. Internal audit should provide risk management assurance and advice, organize the implementation of risk self-assessment, and use risk-based auditing in internal audit procedures.