内部审计在公司风险治理中的作用研究

摘要

所有权与经营权分离导致公司治理的产生。公司内部管理层级的增加促使受托经济责任的产生,进而催生了内部审计。为了协助公司管理层改善风险治理结构，最终实现为公司增加价值的目的。本文探讨了在内部审计在公司风险治理中的作用问题。文章首先给出了相关的背景知识，包括内部审计的概念、发展历程，接着分析了内部审计与风险治理的关系，然后一方面从内部审计对风险治理的理论作用进行分析，另外一方面从内部审计的现状分析并提出了相关建议，最后做出总结。

关键词：内部审计；风险治理；风险控制

目    录

一、引言························································· 1

二、内部审计与风险治理的基本涵义·································1

（一）内部审计与公司风险治理的含义·····························1

（二）内部审计与公司风险治理的关系·····························2

三、内部审计在公司风险治理中的现状·······························4

（一）对内部审计不重视·········································4

（二）以财务审计为内部审计的工作重心···························4

（三）内部审计机构设置不合理···································4

（四）内部审计人员素质不高·····································5

（五）内部审计存在巨大风险·················`··················5

四、公司内部审计问题的原因分析···································5

（一）缺乏风险意识·············································5

（二）对内部审计认识不足·······································6

（三）内部审计机构独立性有限···································6

（四）内部审计人员结构单一·····································6

（五）内部审计与风险治理之间缺乏协调性·························7

五、充分发挥内部审计作用的对策···································7

（一）增强风险意识·············································7

（二）以经济效益作审计工作重心·································7

（三）兼顾内部审计的独立性和客观性·····························8

（四）多学科人才扩充内部审计人员队伍···························8

（五）按照风险治理的要求开展内部审计···························9

六、结束语·······················································9

参考文献·························································11