摘要
随着经济全球化的发展,企业在经营中的不确定因素增加,面临更加复杂的风险环境。内部审计与风险管理的有效结合,可以有效提高企业抵御风险的能力。COSO风险管理框架对我国企业在内部审计与风险管理的有效结合上具有一定的启发和借鉴意义。
With the development of economic globalization, the enterprise will face more complicated risk environment due to the increase of uncertain elements in business operation. The effective combination of internal auditing and risk management can enhance the enterprise＇s ability of withstanding changeble risk. To our country＇s enterprises,COSO risk management framework has certain significance of inspiring and using for reference in the effective combination of internal auditing and risk management.
出处
《闽西职业技术学院学报》
2006年第4期46-49,共4页
Journal of Minxi Vocational and Technical College
关键词
内部审计
企业风险管理
COSO风险管理框架
internal auditing
enterprise risk management
COSO risk management framework
