摘 要:在經(jīng)濟全球化和經(jīng)濟多元化的影響下，企業(yè)生存環(huán)境受到了多方面的影響，企業(yè)面臨著的風(fēng)險越來越多。如何處理好這些風(fēng)險，便成了現(xiàn)代企業(yè)的關(guān)注的重點，在這樣的背景下，風(fēng)險導(dǎo)向內(nèi)部審計應(yīng)運而生，并且越來越受到社會各界重視，在這個社會上的地位也逐漸提高。

　　　內(nèi)部審計由產(chǎn)生到發(fā)展，最終形成了以為組織增值為目的的風(fēng)險導(dǎo)向內(nèi)部審計，它所強調(diào)的是審計人員的獨立性和客觀性。但是，這種新型審計模式的出現(xiàn)，還沒有完全獲得大家的認(rèn)可。我國的風(fēng)險導(dǎo)向?qū)徲嬌刑幱谄鸩诫A段，現(xiàn)階段大部分企業(yè)仍采用財務(wù)導(dǎo)向內(nèi)部審計，顯然我們對風(fēng)險導(dǎo)向內(nèi)部審計的重視還不夠。因此，本文的研究著眼于如何充分發(fā)揮內(nèi)部審計價值為企業(yè)增值，確保實現(xiàn)企業(yè)目標(biāo)。在總結(jié)國內(nèi)外研究成果的基礎(chǔ)上，本文研究了審計模式的起源及發(fā)展，并說明了實施風(fēng)險導(dǎo)向內(nèi)部審計的優(yōu)越性。為了加快內(nèi)部審計在我國的發(fā)展，本文還分析了我國企業(yè)內(nèi)部審計的現(xiàn)狀，并在此基礎(chǔ)上為內(nèi)部審計的事實提出了一些意見和建議。

關(guān)鍵詞：風(fēng)險；內(nèi)部審計；內(nèi)部控制；獨立性

ABSTRACT:Under the influence of economic globalization and diversification, enterprise survival environment has been affected in many ways. The companies are facing more and more risks. How to solve these risks properly now becomes the key point of modern companies’ interest. In such background, Risk-oriented Internal Audit (RIA) emerges as the times require and gets more and more attention of all sectors from the society. It is playing a more and more important role in the community.

　　　From born to develop, to finally form a risk-oriented internal audit which aims at financial increase, internal audit is focused on the independence and objectivity of the auditors. However, this modern audit model does not accepted by the majority. In our country, risk-oriented internal audit is still at the early stage. Most of the companies keep using financial-oriented internal audit system. Obviously, we haven’t put enough attention to the risk-oriented internal audit. Therefore, this reach thesis is focused on how to exploit risk-oriented internal audit advantages to get financial increase and ensure the complement of company goals. Based on the research results both at home and abroad, this thesis studied the born and development of audit model, and explained the advantages of applying risk-oriented internal audit system. In order to speed up the development of internal audit in China, this thesis also analyzed the internal audit situation in Chinese companies, and based on this situation, came up with some advices and suggestions for the internal audit.

Keywords: Risk;Internal Auditing;Internal control; Independent character