| 摘要: |
| 近年来,在世界范围内掀起了加强风险管理的浪潮,内部控制成为企业整体化风险管理的一个重要组成部分。鉴于此,内部控制的评估方法也由传统的问卷、流程图等,不断改进为以风险为导向的现代内部控制评估方法。通过介绍几种评估方法的基础,阐述了控制自我评估法的应用,并结合实际提出加强内部控制、防范风险的对策建议。 |
| 关键词: 风险管理 内部控制 评估方法 |
| DOI： |
| 分类号: |
| 基金项目: |
|
| The Study on the Method of Internal Control Evaluation Based on Risk Management |
|
ZHANG Shu-hui
|
| Abstract: |
| In recent year,more and more enterprises pay much attention to risk management in the world.Internal control is the most important part of enterprise whole risk management.So the methods of internal control evaluation change from conventional questionnaire method to current control self-assessment method aimed at control risk.After introducing several methods,this paper illustrates the application of CSA.At last,it brings forward the suggestions about how to evalue the internal control effectually. |
| Key words: risk management internal control evaluation method |
