本科论文摘 要在经济全球化迅速发展、信息技术革命和国际竞争加剧的形势下，世界经济面貌发生了巨大的变化，企业在面临机会和挑战的同时，面对的经营风险也大幅度增加，如何提高企业风险管理与控制，降低企业面临的风险在这种情形下便显得越发重要。风险管理成为企业稳定发展的前提条件，风险成为了内部审计关注的重点，之前的审计任务更多的是如何快速救火，而此时的审计任务办成了如何更好的防火，减少企业的损失。审计工作的关注点前移，提高企业应对变化环境的能力，保证企业的稳步发展。风险导向审计作为现代审计方法，在审计工作中有着诸多优点，然而由于这种审计模式在我国起步较晚，尚未形成系统的理论结果，所以仍处于探索阶段，实务方面仅仅停留于理论研究阶段。本文主要针对风险导向审计的相关理念与在内部审计中的应用进行一系列的讨论与分析。探讨该种审计模式在企业中应用的作用，提高企业的管理水平，使得审计效率与企业的管理效率得到双重提升。关键词：风险导向，内部审计，企业管理本科论文AbstractIn the rapid development of economic globalization, the revolution of information technology,and international competition situation, great changes have taken place in the world economic outlook, the enterprise in the face of opportunities and challenges at the same time, in the face of business risks are increased significantly, reduce the risks of enterprises, improve the management of enterprise risk and control it becomes increasingly important. Enterprise want to gain a foothold must pay attention to risk management, and the function of internal audit and pattern followed in favour of the risk, make the audit pay attention to how to fire, as a fire mission but let focus moved forward, help enterprises to cope with the changing environment, early warning function for risk management, ensure the steady development of the enterprise. As a modern auditing method, risk-oriented internal audit is still in the research stage of basic concepts and basic theories in China's theoret...
