风险导向内部审计

第六章，风险导向内部审计在EA公司的应用，第五、六张是理论联系实际的两章。

Chapter Six The Risk-oriented Internal Audit be used in EA company .

风险导向内部审计：背景分析与框架建构

Risk Oriented Internal Audit : Background Analysis and Framework Construction

风险导向内部审计框架构建及应用研究

A Study on Constructing and Application of the Risk-oriented Internal Audit Framework

第三章，风险导向内部审计基本理论。

Chapter Three Basic Theories of Risk-oriented Internal Audit .

总之，风险导向内部审计将成为电网企业内部审计的必然趋势，将为电网企业提高绩效、实现价值增值提供重要的保证！

Risk-oriented internal audit will realize the value added , provide important guarantee .

论风险导向内部审计在高职院校的应用

On the risk orientation in the internal audit of the higher vocational colleges

从公司治理的战略高度看待及推广风险导向内部审计。

Second , promoting the risk-based internal audit at the corporate governance strategic perspective .

第二，对风险导向内部审计框架的应用情况进行了重点研究。

Secondly , it focuses on the research of risk-oriented internal audit framework application .

本章从风险导向内部审计的本质和特征出发研究风险导向内部审计理论框架。

The framework is developed from the nature and characteristics of risk based internal audit .

风险导向内部审计及其在企业构建风险管理框架中的应用

Risk-oriented Internal Auditing and its Application in the Construction of Enterprises ' Risk Management Framework

在此基础上特别分析风险导向内部审计与公司治理之间更为密切的互动关系：前者不仅对后者提供能动的双轨式报告，而且将后者作为对象，直接促进其改进和完善。

Then it analyzes the more closely interactive relationship between risk-oriented internal audit and corporate governance .

基于国有商业银行股份制改革后公司治理结构的风险导向内部审计研究

The Study Based on State-owned Joint-stock Commercial Banks in Corporate Governance Structure of Risk-oriented Internal Audit

第五章，推进我国风险导向内部审计的建议。

Chapter Five Indications of Risk-oriented Internal Audit to the Future of Internal Audit in China .

风险导向内部审计在第三方物流企业的运用与发展研究

A Study of the Application and Development of Risk Oriented Internal Audit in Third Party Logistics Enterprises

从本章开始研究风险导向内部审计的具体实施流程和方法。

The processes and methods of implementing risk based internal audit will be studied from this chapter .

论风险导向内部审计

About risk-based internal audit

在此基础上构建了以审计委员会的运作为中心的风险导向内部审计模式。

On this basis , it constructs the risk-oriented internal audit model as the center of the operation of the audit committee .

现代风险导向内部审计是内部审计在高风险社会产生的，为了应对职业危机而推出的一种全新的审计理念。

Modern risk-oriented internal auditing was a latest auditing theory which was developed for replying to high risk society and auditing profession crisis .

通过对电力企业运用风险导向内部审计案例的分析，探索风险导向内部审计在电力企业的应用。

Electricity use by the internal audit risk-based analysis of the case to explore the risk-based internal audit in the application of power enterprises .

最后，文章介绍了我国内部审计的发展概况，提出我国内部审计目前存在的问题，并针对我国发展风险导向内部审计提出策略。

Finally , the paper introduces the general development of internal audit in our country and analyzes the existing problems as well as makes some proposals .

指出风险导向内部审计理念对内部审计实践的现实启示。

Finally , makes some relevant conclusion and points out the realistic significance of the concept of risk-based internal audit effects on the practice of internal audit .

风险导向内部审计是内部审计发展的最新阶段，国际上关于它的理论及实务问题尚处于研究的初级阶段。

Risk-oriented internal audit is the latest development of internal audit . Internationally speaking , the research on its theories and practical issues is still on preliminary stage .

而在国有商业银行审计中推行风险导向内部审计，可以达到加强内部管理、提高效益和防范风险的作用。

To promote risk-oriented internal audit in the state-owned commercial banks can make it possible to strengthen the internal management , improve the efficiency and prevent the risk .

在此基础上，本文对风险导向内部审计的基本理论进行了研究，明确了风险导向内部审计的定义、对象、目标、职能以及程序。

On this basis , the paper studies fundamental theories of risk-oriented internal audit to classify the definition , objects , objectives , functions and processes of internal audit .

接下来，本文详细讨论了企业实施风险导向内部审计的必然性和可行性，并就风险导向模式的实务应用进行了探索。

Next , the paper discusses the necessity and feasibility of the implementation of risk-oriented internal audit in details , and analyzes the key points of risk-oriented internal audit .

只有在风险导向内部审计在电力企业试行一段时间后，我们才能够积累一定的经验数据，为理论界进行理论研究提供更多支持。

Only in the risk-based internal audit in the power business for a trial period before we can accumulate some experience data for theoretical studies theorists to provide more support .

风险导向内部审计的目标就在于评价企业风险管理的有效性，为实现企业风险管理的目标提供合理的保证。

Therefore , the aim of risk based internal audit is to evaluate the validity of enterprise risk management so as to provide reasonable assurance for the realization of ERM .

风险导向内部审计以企业战略评估和风险分析为起点，确定基于战略的审计重点及审计周期，进而编制审计规划。

Starting from business strategy evaluation and risk analysis , the risk based internal audit identifies the audit focus and cycle based on , and works out the audit programming .

所以，研究现代风险导向内部审计具有重要的理论意义和现实价值。

Therefore , the study on modern risk-oriented internal auditing had both theoretical and practical value . Firstly , the article introduced modern risk-oriented internal auditing and specific auditing procedures .

以电力企业为研究背景的风险导向内部审计研究，探索了一种新的研究角度，有其积极的现实意义与宝贵的研究价值。

The power enterprises in the background of the risk-based internal audit research , explore a new research point of view , has a positive meaning and valuable practical research value .