本科论文摘 要当前随着市场经济的不断发展，内部审计在企业中具有越来越重要的位置，能够有效地实现企业的风险控制，提升企业的生存能力，促进企业的长久发展。但当前企业的内部控制出现一些问题，限制了内部控制对风险管理的有效促进。从现实的角度去考量，本研究聚焦于企业当前内部审计中的与风险管理相脱节的问题，从企业风险管理的信息化程度，企业风险管理中会计审计部门独立性考察，企业风险管理中内部审计对风险管理的决策分析和聚焦以及企业风险管理人员素质等方面进行考察，将其作为企业风险管理中存在的主要问题。根据这些问题，从企业信息化管理的强化路径分析和建设，企业风险管理的内部审计制度的表达和分析，企业内部审计参与风险管理的路径探析以及企业员工素养的提升对内部审计作用的方面提出相应的解决措施，从而有效地提升企业内部审计在风险管理中的有效性，提升企业内部审计的水平和作用。关键字：企业，内部审计，风险管理AbstractAt present, with the continuous development of market economy, internal audit plays an increasingly important role in enterprises, which can effectively realize the 本科论文risk control of enterprises, improve the viability of enterprises, and promote the long-term development of enterprises. However, there are some problems in the internal control of enterprises, which limit the effective promotion of internal control to risk management. To consider from the Angle of reality, this study focused on the enterprise internal audit and risk management of the current problems, the separation from the informatization of enterprise risk management, independent accounting audit in enterprise risk management department, enterprise internal audit in risk management decision analysis and focus on risk management and corporate risk management personnel quality, etc, as one of the main problems existing in the enterprise risk management. According to these problems, from the enterprise strengthen the path analysis and construction of information managem...
