科技管理研究
科技管理研究
과기관리연구
SCIENCE AND TECHNOLOGY MANAGEMENT RESEARCH
2013年
17期
186-190
,共5页
企业风险%识别机制%审计免疫系统%识别流程%“学习-记忆”机制
企業風險%識彆機製%審計免疫繫統%識彆流程%“學習-記憶”機製
기업풍험%식별궤제%심계면역계통%식별류정%“학습-기억”궤제
enterprise risk%recognition mechanism%auditing immune system%recognition process%“learning -memo-ry” mechanism
风险识别是企业风险管理的基础，对帮助企业快速感知内外部环境所蕴藏的各类风险，使企业不断适应复杂的环境有着重要的意义。从审计免疫论视角介绍企业风险类型，定义企业风险识别的含义，研究企业风险识别的工作过程和“学习-记忆”机制，并在此基础上对当前构建企业内部审计免疫系统提出几点建议。
風險識彆是企業風險管理的基礎，對幫助企業快速感知內外部環境所蘊藏的各類風險，使企業不斷適應複雜的環境有著重要的意義。從審計免疫論視角介紹企業風險類型，定義企業風險識彆的含義，研究企業風險識彆的工作過程和“學習-記憶”機製，併在此基礎上對噹前構建企業內部審計免疫繫統提齣幾點建議。
풍험식별시기업풍험관리적기출，대방조기업쾌속감지내외부배경소온장적각류풍험，사기업불단괄응복잡적배경유착중요적의의。종심계면역론시각개소기업풍험류형，정의기업풍험식별적함의，연구기업풍험식별적공작과정화“학습-기억”궤제，병재차기출상대당전구건기업내부심계면역계통제출궤점건의。
Risk identification is the basis of enterprise risk management .It can effectively help enterprises detect all kinds of risks contained internal and external environment so that the enterprises continuously adapt themselves to the complex en -vironment .From the angle of audit , the types of enterprise risk are introduced in this paper , the meaning of the enterprise risk recognition is defined , the work process of the enterprise risk recognition and its “learning -memory” mechanism are studied, And finally, some aspects that use the enterprise risk recognition mechanisms to construct the internal audit immune system are discussed .
