内部审计在企业风险管理中的地位和作用

近年来,随着经济全球化和资本市场国际化程度的深化,市场竞争愈加激烈,企业面临的风险也随之大大增加,特别是目前金融危机下,企业的生存和发展受到了严重挑战。因此,企业风险管理受到了社会各界的空前重视。内部审计参与企业的风险管理已成为必然趋势,如果一个企业不能正视内部审计在其风险管理中面临的问题,并能针对问题提出积极地改进策略,那么它必将会被经济的大潮所吞噬。因此,如何利用内部审计防范和化解企业在生存和发展过程中面临的各种风险,使企业在市场竞争中健康发展、立于不败之地就成为了企业管理者所面对的重要问题。

The Situation and Function of Internal Audit in the Enterprises' Risk Management and Improving Strategies

In recent years, along with the economical globalization and the deepening of the capital market internationalization, the market competition was even more intense, the risks that the enterprises faced increased, especially under the present financial crisis, enterprises＇ survival and development has got serious challenges. Therefore, the enterprise risk management attracted unprecedented attention from all walks of life. Internal audit participation in enterprises＇ risk management has become the inevitable trend, if an enterprise cannot recognize the problems that internal audit faced in its risk management, and propose the strategy for improvement positively, then it will certainly be swallowed by the economical flood tide. Therefore, it is an essential issue for the enterprises＇ managers to use the internal audit to protect and resolve all the risks happened during the enterprises＇ developing process, so as to enable the enterprise to develop soundly in the market competition.