摘 要
本研究通过深入分析内部审计与风险管理的理论基础，探讨了内部审计在风险管理中的作用与问题，并提出了相应的提升策略。明确了内部审计的定义与职能，阐述了风险管理的职能和特征，进而剖析了内部审计与风险管理之间的密切关系。在风险识别与评估、控制与监督等方面，内部审计发挥着不可替代的作用。当前内部审计在风险管理中仍面临诸多问题。资源配备不足导致审计工作难以全面展开，独立性受限使得审计结果难以客观公正，风险识别不足则可能遗漏重要风险点，而审计方法落后则影响了审计效率和质量。为了提升内部审计在风险管理中的效能，本研究提出了一系列策略。增强资源配置，确保审计工作有足够的人力、物力和财力支持；保障审计独立，确保审计部门能够独立于其他职能部门，客观公正地履行职责；完善风险评估体系，提高风险识别的准确性和全面性；更新审计技术，引入信息化、智能化等先进技术，提高审计效率和质量。本研究旨在通过深入研究内部审计在风险管理中的作用与问题，提出有效的提升策略，以进一步发挥内部审计在风险管理中的积极作用，为企业和组织的稳健发展保驾护航。
关键词：内部审计 风险管理 策略提升
Abstract
Through a thorough analysis of the theoretical basis of internal audit and risk management, this study discusses the role and problems of internal audit in risk management, and puts forward the corresponding improvement strategies. The definition and function of internal audit are clarified, the function and characteristics of risk management are expounded, and then the close relationship between internal audit and risk management is analyzed. Internal audit plays an irreplaceable role in risk identification and assessment, control and supervision. At present, the internal audit still faces many problems in the risk management. Lack of resources makes it difficult to carry out the audit work in a full way, and limited independence makes the audit results difficult to be ob jective and fair. Insufficient risk identification may miss important risk points, while backward audit methods affect the audit efficiency and quality. In order to improve the efficiency of internal audit in risk management, a series of strategies are proposed in this study. Enhance the allocation of resources to ensure sufficient human, material and financial support; guarantee the audit independence, ensure that the audit department can perform its duties ob jectively and impartially; improve the risk assessment system, improve the accuracy and comprehensiveness of risk identification; update the audit technology, introduce advanced technologies such as information and intelligence, and improve the audit efficiency and quality. This study aims to study the role and problems of internal audit in risk management, and propose effective improvement strategies, so as to further play the positive role of internal audit in risk management, and escort the steady development of enterprises and organizations.
Keyword:Internal audit risk management strategy improvement
目 录
1引言 1
2内部审计与风险管理的理论基础 1
2.1内部审计的定义与职能 1
2.2风险管理的职能和特征 2
2.3内部审计与风险管理的关系 3
3内部审计在风险管理中的问题 4
3.1资源配备不足 4
3.2独立性受限 4
3.3风险识别不足 5
3.4审计方法落后 5
4内部审计在风险管理中的策略 5
4.1增强资源配置 5
4.2保障审计独立 6
4.3完善风险评估 6
4.4更新审计技术 7
5结论 7
参考文献 8
致谢 9
本研究通过深入分析内部审计与风险管理的理论基础，探讨了内部审计在风险管理中的作用与问题，并提出了相应的提升策略。明确了内部审计的定义与职能，阐述了风险管理的职能和特征，进而剖析了内部审计与风险管理之间的密切关系。在风险识别与评估、控制与监督等方面，内部审计发挥着不可替代的作用。当前内部审计在风险管理中仍面临诸多问题。资源配备不足导致审计工作难以全面展开，独立性受限使得审计结果难以客观公正，风险识别不足则可能遗漏重要风险点，而审计方法落后则影响了审计效率和质量。为了提升内部审计在风险管理中的效能，本研究提出了一系列策略。增强资源配置，确保审计工作有足够的人力、物力和财力支持；保障审计独立，确保审计部门能够独立于其他职能部门，客观公正地履行职责；完善风险评估体系，提高风险识别的准确性和全面性；更新审计技术，引入信息化、智能化等先进技术，提高审计效率和质量。本研究旨在通过深入研究内部审计在风险管理中的作用与问题，提出有效的提升策略，以进一步发挥内部审计在风险管理中的积极作用，为企业和组织的稳健发展保驾护航。
关键词：内部审计 风险管理 策略提升
Abstract
Through a thorough analysis of the theoretical basis of internal audit and risk management, this study discusses the role and problems of internal audit in risk management, and puts forward the corresponding improvement strategies. The definition and function of internal audit are clarified, the function and characteristics of risk management are expounded, and then the close relationship between internal audit and risk management is analyzed. Internal audit plays an irreplaceable role in risk identification and assessment, control and supervision. At present, the internal audit still faces many problems in the risk management. Lack of resources makes it difficult to carry out the audit work in a full way, and limited independence makes the audit results difficult to be ob jective and fair. Insufficient risk identification may miss important risk points, while backward audit methods affect the audit efficiency and quality. In order to improve the efficiency of internal audit in risk management, a series of strategies are proposed in this study. Enhance the allocation of resources to ensure sufficient human, material and financial support; guarantee the audit independence, ensure that the audit department can perform its duties ob jectively and impartially; improve the risk assessment system, improve the accuracy and comprehensiveness of risk identification; update the audit technology, introduce advanced technologies such as information and intelligence, and improve the audit efficiency and quality. This study aims to study the role and problems of internal audit in risk management, and propose effective improvement strategies, so as to further play the positive role of internal audit in risk management, and escort the steady development of enterprises and organizations.
Keyword:Internal audit risk management strategy improvement
目 录
1引言 1
2内部审计与风险管理的理论基础 1
2.1内部审计的定义与职能 1
2.2风险管理的职能和特征 2
2.3内部审计与风险管理的关系 3
3内部审计在风险管理中的问题 4
3.1资源配备不足 4
3.2独立性受限 4
3.3风险识别不足 5
3.4审计方法落后 5
4内部审计在风险管理中的策略 5
4.1增强资源配置 5
4.2保障审计独立 6
4.3完善风险评估 6
4.4更新审计技术 7
5结论 7
参考文献 8
致谢 9
