摘要
风险导向审计是适应当前审计环境和审计目标变化的一种重要的审计理念和方法。本文回顾了审计模式的发展,分析了当前保险公司实施风险导向内部审计的必然性,并从培育风险管理文化、加强审计队伍建设、把握独立性与客观性、探索操作指南和构建技术平台等五个方面提出了实施风险导向内部审计应当采取的策略。
The risk-oriented audit is an important auditing concept and method to adapt to changes in the current auditing environment and auditing target. This article reviews the development of audit model and analyzes the necessity of insurance company＇s implementation of risk-oriented internal auditing, and then, from the perspectives of cultivating risk management culture, strengthening audit team construction, grasping independence and objectivity, exploring operation guide and building a technology platform, etc., the paper proposes the strategies that should be implemented during the procedure.
出处
《科技广场》
2013年第11期131-135,共5页
Science Mosaic
关键词
风险导向
内部审计
实施
策略
Risk-Oriented
Internal Audit
Implement
Strategy
