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内部控制与风险管理的关系可以分为三种:风险管理属于内部控制的一部分、内部控制属于风险管理的一部分以及内部控制等同于风险管理。三种不同看法产生的原因在于分析的角度不同:分别是从实质上、内容上和目标上进行的思考。以上三类观点从各自角度出发都有一定的道理,但是结合对COSO报告和ERM的解读,本文认为两者之间的关系是风险管理包含内部控制。
There are three types of relationship between internal control and risk management: risk management is part of internal control, internal control is part of risk management and internal control equals risk management. The reason for the three different opinions is that the analysis is different in perspectives: thinking from the substance, the content and the goal respectively. The above three kinds of views have their own reasons from a certain point of view, but combined with the interpretation of the COSO report and ERM, this paper considers the relationship between the two is that risk management includes internal control.