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来源：百度知道 编辑：UC知道 时间：2024/05/09 13:51:04
企业面临的不确定性与风险上升使得良好的风险管理越来越成为现代企业存续的必备要件。在风险管理过程中，管理层在做出风险管理决策方面负主要责任，而审计机构和人员的职责就是运用风险管理方法和控制措施，对风险管理过程的充分性和有效性进行检查、评价和报告，提出改进意见，为管理层和审计委员会提供帮助。企业风险管理的有效性在一定程度上取决于企业对风险管理工作的监督和评价。
中国内部审计协会分别于2003年和2005年发布了一系列内部审计准则，新的准则还在不断制定中。与国际内部审计准则相衔接，新准则体现了国际内部审计的核心概念：控制与风险。具体准则第16号《风险管理审计》要求内部审计部门开展风险管理审计。在实践中发现，受多种因素所限，企业开展风险管理审计的并不多，难度也比较大，基于此，本文首先对风险管理审计进行概括，并进一步对风险管理审计的内容和方法进行分析，提出应注意的问题以及对策。
Because world economy of fly to soon develop, the risk management is extensively been apply in each level that the business enterprise manage, people immediately lead the internal audit into risk management system, produced a risk management to audit, in order to carry on keep on to the risk management sex of evaluate or supervise and control.Risk management conduct and actions is a newly arisen management science, there is different explanation from the different angle.If the angle learned from the insurance to see, risk management is to the investment and the guarantee, expect to make a profit and hope to avoid loss carry on of management;If the angle learned from whole level and finance management of business enterprise up speaks, the risk management of modern can be seen to a kind of extensive working talent, be all risks which want the assurance, valuation and control have to bear because of business activity inside organization, can let the business enterprise make use of the