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为了有效控制企业可能存在的风险,在企业发展的过程中逐渐产生了内部控制和风险管理等框架。审计理论对于这二者的关系一直存在着争议,直到今天还未达成统一的共识。本文主要从三个方面探讨了企业内部控制与风险管理的关系,并阐释了自己的观点。
In order to effectively control the possible risks of the enterprise, a framework of internal control and risk management gradually arises in the process of enterprise development. The theory of audit has always been controversial about the relationship between the two, and until today no unified consensus has been reached. This article mainly discusses the relationship between internal control and risk management in three aspects and explains own point of view.