论内部审计与风险管理的整合---以广东美的集团股份有限公司为例摘 要 企业的风险防控与经济效益对于现代企业来说，是唇亡齿寒的关系，然而由于一些企业不重视内部审计和风险管理，从而导致内部审计与风险管理的系统不够完善、职责缺失，从而限制了其发展。与此同时，有许多企业为了提高企业的风险防控能力，于是将内部审计与风险管理整合，从而出现显著的效果。因此，本文根据相关理论，选取了广东美的集团股份有限公司作为研究对象，分析内部审计与风险管理的优化组合，证明两者整合的必要性，为了内部审计与风险管理能够更好的整合提出了与之相关的有效措施，为的是更好的加强内部审计与风险管理的整合，从而能够减少风险出现的概率。关键词：内部审计；风险管理；整合；措施On the integration of internal audit and risk management -- a case study of guangdong Midea Group Co.,LtdAbstractFor modern enterprises, enterprise risk prevention and control and economic benefits are equally important,However, some enterprises do not pay enough attention to internal audit and risk management, which leads to the imperfection of internal audit and risk management system and the lack of responsibility, thus limiting its development.At the same time, many enterprises have integrated internal audit and risk management, thus greatly improving their risk prevention and control capabilities.Therefore, this article based on the related theory of internal audit and risk management, selected the guangdong Midea Group Co., ltd. as the research object, analysis of the internal audit and risk management optimization combination, to prove the necessity of the integration, in order to internal audit and risk management can better integrate related effective measures are put forward, in order to better strengthen the integration of the internal audit and risk management, which can reduce the risk of probability.Key words: internal audit; Risk management; Integration; measure...
