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风险导向内部审计模式下内审的变化及对策
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关键字：风险导向内部审计；内部审计过程；变化；对策
摘 要：风险导向内部审计是内部审计发展的最新动向。新的审计模式倡导新的审计理念，新的审计理念必将引导内部审计发生诸多变化。为有效推行风险导向内部审计模式，本文对风险导向内部审计模式与制度导向内部审计模式下内部审计的差异进行了探讨。指出了在以风险为核心的新审计理念下，内部审计发生了两个明显变化：审计工作重心前移、审计关口前移；并提出了应对上述变化的对策。
The Change and the Solution of the Internal Auditing Based on Risk-oriented Internal Auditing
Key words：Risk-oriented Internal Auditing;Internal Auditing;Change;Solution
Abstract：Risk-oriented internal auditing is the latest movement of development of internal auditing. The new auditing mode introduces new auditing theory which leads to some change of internal auditing. This article researches the difference of internal auditing between risk-oriented internal auditing and system-oriented internal auditing. It puts forward that internal auditing has two obvious change based on risk auditing theory, one is work center of gravity of internal auditing ,the another is barrier of internal auditing and suggests the relative solution.
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