Construction on Auditing Mode of Enterprise Risk Management
Yang Chenla
Abstract
Yang Chenla
Abstract
The construction on auditing mode of enterprise risk management will help rationalize and integrate auditing process.It consists of auditing goal,procedure,method,principle,function,and essence.Taking auditing goal as a logical start will benefit audit and practice of risk management;auditing method relies on auditing procedure,according to auditing principles of risk management and related methods,this procedure will play an auditing role and disclose its auditing essence.
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The construction on auditing mode of enterprise risk management will help rationalize and integrate auditing process.It consists of auditing goal,procedure,method,principle,function,and essence.Taking auditing goal as a logical start will benefit audit and practice of risk management;auditing method relies on auditing procedure,according to auditing principles of risk management and related methods,this procedure will play an auditing role and disclose its auditing essence.
Key concepts: Audit, Operational auditing, Function (biology), Business, Internal control, Internal audit, Risk analysis (engineering), Information security audit