摘要：21世纪是充满挑战和机会的新世纪，多样化和多变性的环境使企业的经营管理经历着实质性的变革。内部审计是确保受托责任有效履行的管理控制机制，也必须随之而发展，才能成为企业价值链上一个必要的环节，为企业提供“增值”服务。

　　　风险导向内部审计是内部审计发展的最新阶段，国际上关于它的理论及实务问题尚处于研究的初级阶段。2003年，中国内部审计协会发布了第一批中国内部审计准则，迈出了我国内部审计职业化的步伐。我国内部审计理论及实务研究与国际水平相比有很大差距，这也意味着有较广阔的发展空间。本文研究风险导向在内部审计的应用以及推行风险导向内部审计的措施。我们选择内部审计领域最前沿的风险导向内部审计进行研究，既有理论意义又有现实意义。

关键词：风险导向；内部审计；应用问题；措施

Abstract：The 21st century is full of challenges and opportunities of the new century, diverse and multi-degeneration of the environment, enterprise management experience substantial change. The internal audit is to ensure the effective discharge of the fiduciary duties of management control mechanisms must also be followed by development in order to become a necessary part of the enterprise value chain, to provide "value added" services for the enterprise.    The risk-based internal audit is the latest stage of development of internal audit, the international community about its theoretical and practical problems is still in the initial stage of the study. In 2003, China Institute of Internal Auditors released the first batch of Chinese internal auditing standards, has taken a pace of internal audit profession. China's internal audit theory and practice of research and international level there is a big gap, which means that there is a broad space for development. In this paper, risk-oriented application of the internal audit and the implementation of the measures of risk-based internal audit. We have chosen the forefront of the field of internal audit risk-based internal audit research, both theoretical significance and practical significance.

Key words：Risk-based internal audit research；risk management；the internal audit

　　　风险导向内部审计在竞争如此激烈的信息化经济社会中彰显了它显著的作用，而风险导向内部审计在发达国家已经在实务中开始发挥作用，在我国也处于初步的发展阶段。随着我国经济与世界经济一体化进程越来越快，经济全球化使得竞争日益加剧，企业生存和发展面临着越来越大的风险，为了企业能够在复杂多变的环境中谋得生存和发展，我国内部审计领域需要将先进的风险导向内部审计理念引入并使之得到推广和应用，已成为我国内部审计发展的重要课题。虽然与国际先进水平相比存在较大差距，这也意味着我国风险导向内部审计未来的发展空间很广阔。本文选择内部审计领域最前沿的风险导向内部审计进行研究，既有理论意义又有现实意义。