【摘要】：風(fēng)險(xiǎn)為廣義公司治理所關(guān)注的核心因素,而內(nèi)部審計(jì)作為公司治理的重要組成部分,兩者基于風(fēng)險(xiǎn)管理目標(biāo)的整合是內(nèi)部審計(jì)發(fā)展的必由之路。本文基于傳統(tǒng)內(nèi)部審計(jì)的缺陷,將風(fēng)險(xiǎn)治理導(dǎo)向內(nèi)部審計(jì)納入公司治理的框架之下,并提出發(fā)展風(fēng)險(xiǎn)治理導(dǎo)向內(nèi)部審計(jì)的若干途徑。
[Abstract]:Risk is the core factor of corporate governance in a broad sense. As an important part of corporate governance, the integration of internal audit and internal audit based on risk management objectives is the only way for the development of internal audit. Based on the defects of traditional internal audit, this paper brings the risk governance-oriented internal audit into the framework of corporate governance, and puts forward some ways to develop the risk-oriented internal audit.
【作者單位】： 魯東大學(xué);重慶工學(xué)院會(huì)計(jì)學(xué)院;
【分類號(hào)】：F239.45

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相關(guān)期刊論文 前5條

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本文編號(hào)：2464258