摘 要
本研究深入探讨了内部控制审计对企业风险管理的影响及其作用机制。从内部控制审计的理论基础出发，明确了内部控制审计的定义、目标、标准与框架以及方法与程序，为后续的研究奠定了坚实的基础。接着，详细分析了内部控制审计在企业风险管理中的多重影响，包括风险识别、风险评估、风险应对措施以及风险管理效果的提升等方面。通过实证研究，发现内部控制审计不仅有助于企业更加准确地识别潜在风险，还能对风险进行科学的评估，并指导企业制定有效的风险应对措施，从而显著提升企业风险管理的整体效果。本研究也揭示了内部控制审计在企业风险管理中面临的挑战，如审计资源有限、审计范围限制、审计标准不一以及风险管理的复杂性等问题。针对这些挑战，本研究提出了相应的对策和建议，包括优化资源配置、明确审计重点领域、统一审计标准以及提升审计能力以应对复杂的风险管理等。这些对策旨在帮助企业更好地发挥内部控制审计在风险管理中的作用，提高企业的风险应对能力和市场竞争力。本研究旨在全面分析内部控制审计对企业风险管理的影响及其挑战，并提出切实可行的对策和建议，为企业的风险管理实践提供理论支持和实践指导。
关键词：内部控制审计 企业风险管理 风险识别
Abstract
This study deeply discusses the impact of internal control audit on enterprise risk management and its mechanism. Starting from the theoretical basis of internal control audit, the definition, ob jectives, standards and fr amework as well as methods and procedures of internal control audit are clarified, which lays a solid foundation for subsequent research. Then, it analyzes in detail the multiple impacts of internal control audit on enterprise risk management, including risk identification, risk assessment, risk response measures and the improvement of risk management effect. Through empirical research, it is found that internal control audit not only helps enterprises to identify potential risks more accurately, but also scientifically evaluates risks and guides enterprises to develop effective risk countermeasures, thus significantly improving the overall effect of enterprise risk management. This study also reveals the challenges faced by internal control audit in enterprise risk management, such as limited audit resources, limited audit scope, different audit standards and the complexity of risk management. In response to these challenges, this study puts forward corresponding countermeasures and suggestions, including optimizing resource allocation, clarifying audit focus areas, unifying audit standards, and improving audit capabilities to cope with complex risk management. These measures aim to help enterprises better play the role of internal control audit in risk management, improve the enterprise's risk coping ability and market competitiveness. This study aims to comprehensively analyze the impact of internal control audit on enterprise risk management and its challenges, and put forward feasible countermeasures and suggestions to provide theoretical support and practical guidance for enterprise risk management practice.
Keyword:Internal control audit Enterprise risk management Risk identification
目 录
1引言 1
2内部控制审计的理论基础 1
2.1内部控制审计的定义与目标 1
2.2内部控制审计的标准与框架 2
2.3内部控制审计的方法与程序 3
3内部控制审计对企业风险管理的挑战 4
3.1审计资源有限 4
3.2审计范围限制 5
3.3审计标准不一 5
3.4风险管理的复杂性 5
4内部控制审计对企业风险管理的对策 6
4.1优化资源配置 6
4.2明确审计重点领域 7
4.3统一审计标准 7
4.4提升审计能力应对复杂的风险管理 7
5结论 8
参考文献 9
致谢 10
