| 企业风险管理与企业内部控制之间的关系 |
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| 引用本文： | 杨晓娜.企业风险管理与企业内部控制之间的关系[J].天津职业院校联合学报,2013(7):83-85,96. |
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| 作者姓名： | 杨晓娜 |
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| 作者单位： | 天津交通职业学院,天津300110 |
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| 摘 要： | 企业风险管理为企业识别并且克服在其实现战略目标上遇到的各种不确定因素指明了道路。管理这些风险要采取特定的方法去检查和评估风险。企业内部审计人员在这个过程中负有重大责任,并在确保企业风险管理驶向正确的方向问题上发挥着重要的作用。企业风险管理必须从企业的最高领导和决策层向下级推行,内部审计人员只能作为增值的角色存在而不能充当管理的职能。
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| 关 键 词： | 风险管理 内部控制 关系 |
The Relationship between Risk Management and Internal Control of Enterprises |
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| YANG Xiao-na.The Relationship between Risk Management and Internal Control of Enterprises[J].Journal of Tianjin Vocational Institutes,2013(7):83-85,96. |
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| Authors: | YANG Xiao-na |
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| Institution: | YANG Xiao-na(Tianjin Transportation Vocational College,Tianjin,300110 China) |
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| Abstract: | Enterprise Risk Management has paved the way for the identification of enterprises and overcoming various uncertainties encountered on the way of achieving strategic objectives.The specific methods and risk assessment should be adopted to manage the risks.The auditors of the enterprise bear great responsibility and play an important role in ensuring corporate management heading for the right direction.Enterprise risk management must be implemented from the enterprise’s top leadership and decision makers to lower levels,while auditors can only act as a value-added role instead of management. |
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| Keywords: | risk management internal control relationship |
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