CAJ | 학술논문

对风险管理理念的发展以及COSO提出的《企业风险管理框架》的分析表明，风险管理框架所关注的公司治理领域和内部控制环节的风险正是风险导向内部审计的对象。构建基于风险导向内部审计的企业风险管理框架有六个步骤。我国企业在构建风险管理框架中应注意优化内部审计组织模式，提高内部人员素质等。
대풍험관리이념적발전이급COSO제출적《기업풍험관리광가》적분석표명，풍험관리광가소관주적공사치리영역화내부공제배절적풍험정시풍험도향내부심계적대상。구건기우풍험도향내부심계적기업풍험관리광가유륙개보취。아국기업재구건풍험관리광가중응주의우화내부심계조직모식，제고내부인원소질등。
The analysis of the development of risk management concept and COSO＇s ＂Enterprises＂ Risk Management Framework＂ indicates that the risk in the area of corporate governance and internal control, which risk management framework concerns, is the object of risk-oriented internal auditing. There are six steps to construct enterprises＂ risk management framework based on risk-oriented internal auditing. For China＇s enterprises to improve the level of risk management and enhance the capacity of survival and development, six countermeasures are proposed including optimizing the organizational mode of internal auditing, improving the quality of personnel, etc.