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1、论企业内部控制与风险管理（Onenterpriseinternalcontrolandriskmanagement）OnenterpriseinternalcontrolandriskmanagementAbstract:Thispapermainlyintroducestheinternalrelationsoftheinternalcontrolandriskmanagementandthefutureantiwar.BasedonthetworeportofAmericanCOSOCommitteeoninternalcontrolandr
2、iskmanagement,therelationanddifferenceanalysisandcomparisonofinternalcontrolandriskmanagement,pointsoutthattheinternalcontrolwillbeextendedtomorecomprehensiveriskmanagement.Keywords:internalcontrol;riskmanagement;development1internalrelationshipbetweeninternalcontrolandriskma
3、nagement1.1,undertheriskorientedinternalcontrolconcept,riskmanagementwillbecomethekeytothedevelopmentoftheorganizationWiththeadventoftheeraofriskmanagementorientedinternalcontrol,focusontheworkofinternalcontrolischanged,moderninternalcontrolnotonlypaysattentiontothetraditiona
4、linternalaudit,paymoreattentiontoeffectiveriskmanagementmechanismandcorporategovernance.Undertheconceptofriskorientedinternalcontrol,riskmanagementhasbecomethekeytoorganizationaldevelopment,andthefocusofinternalcontrolisnotonlytestingcontrol,butalsothemethodstoconfirmriskandt
5、estmanagementrisk.Becauseofitsowncharacteristics,theinternalcontrolhassomeadvantagesinriskmanagement.Theinternalcontrolmechanismandthepersonnelfamiliarwiththesituationoftheunit,tounderstandtherisksthattheenterprisefacesmore;theinternalcontrolistheenterpriseinternalorganizatio
6、nandstaffmembers,theirinterestswiththeenterprisedevelopment,andiscloselyrelatedtoenterpriseriskprevention,haveastrongsenseofresponsibilitytorealizethegoalofenterprise;independenceofinternalcontrolmechanismwhichisdifferentfromtheotherriskmanagementdepartments,supervisiondepart
7、mentsashighlevel,theriskassessmentopinionreportdirectlytotheboardofdirectors,theauditcommittee,enoughtoattracttheattentionofauthorities.Theindependentpositionofinternalcontrolisalsoconvenientforittoactasthecoordinatoroflong-termriskstrategyandvariouspolicies,andadjustandguide
8、theenterpriseriskmanagementstrategythroughtheadjustmentoflongandshor
