摘 要:在经济全球化和经济多元化的影响下，企业生存环境受到了多方面的影响，企业面临着的风险越来越多。如何处理好这些风险，便成了现代企业的关注的重点，在这样的背景下，风险导向内部审计应运而生，并且越来越受到社会各界重视，在这个社会上的地位也逐渐提高。

　　　内部审计由产生到发展，最终形成了以为组织增值为目的的风险导向内部审计，它所强调的是审计人员的独立性和客观性。但是，这种新型审计模式的出现，还没有完全获得大家的认可。我国的风险导向审计尚处于起步阶段，现阶段大部分企业仍采用财务导向内部审计，显然我们对风险导向内部审计的重视还不够。因此，本文的研究着眼于如何充分发挥内部审计价值为企业增值，确保实现企业目标。在总结国内外研究成果的基础上，本文研究了审计模式的起源及发展，并说明了实施风险导向内部审计的优越性。为了加快内部审计在我国的发展，本文还分析了我国企业内部审计的现状，并在此基础上为内部审计的事实提出了一些意见和建议。

关键词：风险；内部审计；内部控制；独立性

ABSTRACT:Under the influence of economic globalization and diversification, enterprise survival environment has been affected in many ways. The companies are facing more and more risks. How to solve these risks properly now becomes the key point of modern companies’ interest. In such background, Risk-oriented Internal Audit (RIA) emerges as the times require and gets more and more attention of all sectors from the society. It is playing a more and more important role in the community.

　　　From born to develop, to finally form a risk-oriented internal audit which aims at financial increase, internal audit is focused on the independence and objectivity of the auditors. However, this modern audit model does not accepted by the majority. In our country, risk-oriented internal audit is still at the early stage. Most of the companies keep using financial-oriented internal audit system. Obviously, we haven’t put enough attention to the risk-oriented internal audit. Therefore, this reach thesis is focused on how to exploit risk-oriented internal audit advantages to get financial increase and ensure the complement of company goals. Based on the research results both at home and abroad, this thesis studied the born and development of audit model, and explained the advantages of applying risk-oriented internal audit system. In order to speed up the development of internal audit in China, this thesis also analyzed the internal audit situation in Chinese companies, and based on this situation, came up with some advices and suggestions for the internal audit.

Keywords: Risk;Internal Auditing;Internal control; Independent character