摘要：無論企業規模如何，在日常經營中的各個環節都有可能發生風險，而風險的存在導致了企業經營成果的不確定性，因此，管理部門針對如何控制和減少風險所做的工作，對于企業的發展來說十分重要。企業風險管理便是此種工作，它是由企業的董事會、管理層和其他人員實施，自始至終貫穿整個企業經營流程的工作，是企業日常經營過程中的一項重要內容。企業的長足發展離不開風險管理，而想要充分發揮風險管理的作用，內部審計又起到了舉足輕重的作用。本文從內部審計及企業風險管理的概念出發，對其現狀進行分析，進而引出對二者間關系的討論。由于內部審計與企業風險管理目標的高度一致性，使二者間必然存在相互之間不可分割的聯系。本次研究通過案例分析，重點探討了二者間關系之一，即內部審計在企業風險管理中的作用。

關鍵詞：內部審計 企業風險管理 內部控制 風險

Abstract:Business risk is likely to occur in each link during business operations.The existence of the risk lead to the uncertainty of operating results.The research in how to control and reduce the risk is very important for the development of the enterprise.Enterprise risk management is the work  which is execute by the enterprise's board of directors,management and other personnel.It is an important work for business operation.The rapid development of the enterprise depends on the business risk management.However,internal audit is extremely important to give full play to the role of risk management.In this paper,instructing the concept of internal audit and risk management and analyzing the present situation of it,we can discuss the relationship between internal audit and risk management.The two sides’ targets are similar to each other,and they are connected to each other.We analyze one of the relationships between them in this paper.

Key words:Internal auditEnterprise risk management internal control  risk