管理过程审计
管理过程审计-
本文试从风险导向内部审计产生的环境、基本定义及其对企业风险管理过程进行审计需抓住的主要环节进行探讨。
This paper generated from the risk-based internal audit environment , the basic definition of its enterprise risk management processes need to seize the key elements of the audit were discussed .
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业主管理该过程并执行审计。
The owner managed the process and performed the auditing .
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而在风险管理过程中对内部审计如何定位，一直是人们关注的话题。
And how to ensure the position of internal audit in risk management process has been a focus of our research .