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風險導向內部審計與內部控制結合初探（上）
【摘要】作為風險管理的一個重要環節，企業內部審計在內部控制、公司治理及組織運營中的地位日趨突出，已成為關系企業興衰成敗的重要因素。內部審計經過長期的發展，目前已漸漸進入風險導向內部審計階段，與公司治理和內部控制之間的關系也日趨緊密。本文從國際內部審計師協會（the Institute of Internal Auditors，簡稱IIA）對內部審計的定義出發，闡釋了風險導向內部審計的概念；分析其產生的現實背景以及與傳統的內部審計相比較所具備的基本特點；進一步比較了傳統內部審計和傳統內部控制、風險導向內部審計與企業風險管理框架(ERM)的聯系；并且通過一個案例，指出風險導向內部審計理念對我國內部審計實踐的現實啟示。
關鍵詞：風險導向內部審計,內部控制,風險管理,公司治理
Abstract
As a key link of Risk Management, the company internal audit has more and more importance in the internal control, corporate governance and organization operation. It has become a crucial factor in the rise and fall of the company. After a long development, the internal audit is walking into the stage of Risk-Oriented Internal Audit, and the connection between corporate governance as well as internal control is becoming close gradually.
This dissertation stats with the definition of Risk-Oriented Internal Audit by the Institute of Internal Auditors (IIA), illuminates the idea of Risk-Oriented Internal Audit, analyzes the background of its generation then points out the feature of the Risk-Oriented Internal Audit. Furthermore, this dissertation compares the relationship between the traditional internal audit and internal control, with the Risk-Oriented Internal Audit and ERM. In addition to this, through a related case, it shows how the idea of Risk-Oriented Internal Audit brings revelation to the audit practice in China.
Key words：Risk-Oriented Internal Audit, Internal Control, Risk Management, Corporate Governance
目錄
一、序言
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