对内部审计参与企业风险管理的思考

对内部审计参与企业风险管理的思考(14000字)
摘  要：近年来，随着社会经济的发展，特别是经济全球化程度的加深，使企业经营环境变得日愈复杂，企业所面临的各种风险以不同于以往的方式和程度影响着企业目标的实现，从而使风险管理成为企业管理不可或缺的一个方面，而在这一时期作为经营主体的企业开始思考如何在新形势下加强内部控制，内部审计开始参与到企业的风险管理中来。内部审计参与企业风险管理是一个崭新的事物，并在近年来越来越得到人们关注，本文将对内部审计参与企业风险管理进行全面、深入的研究。
关键词：内部审计；企业风险管理；现状；对策

The Consideration of Internal Audit Participate in Enterprise Risk Management
Abstract：In recent years, with the developing of social economic, Specifically the deepening of economic globalization, make the business environment more and more complicated, then enterprises must faced all kinds of risks, what affect enterprises to attain their business goal in different way and degree from it used to be． Thus make risk management become a indispensable part of business management． And in this period, enterprise beginning to think how to strengthen the internal control under the new situation what was the subject of management, then internal audit begin participate in enterprise management． Internal audit participate in enterprise risk management is a new thing, and obtained people pay more and more attention in recent years． This paper will make a thorough and in-depth study on internal audit participate in enterprise risk management．
Key words：internal audit;  enterprise risk management；status quo;  countermeasure