基于ERM与三线模型相契合的内部审计功能优化

Optimization of Internal Audit Function Based on ERM and Three-Line Model

摘要: 随着社会的飞速发展，企业所面临的风险日益复杂，风险管理框架也随之更新。新版的风险管理框架强调价值创造与增值，而非仅仅是防止损失。内部审计作为组织的重要部门，重要性也日益凸显，尤其是内部审计的增值功能引起广泛的关注。因此，我们可以通过发挥内部审计的增值作用来推进组织的目标实现以及价值增值。本文通过研究新版ERM框架和“三线模型”之间的契合关系，试图寻找他们的内在一致性，从而构建内部审计职责路径图，明确内部审计的相关职责，指导内部审计更好更清晰的开展工作，更好的发挥价值增值的功能。

Abstract: With the rapid development of society, the risks faced by enterprises are increasingly complex, and the risk management framework is updated accordingly. The new risk management framework emphasizes value creation and adding rather than just preventing losses. As an important department of the organization, the importance of internal audit is becoming increasingly prominent, especially the value-added function of internal audit has attracted wide attention. Therefore, we can promote the realization of the organization’s goals and value increase by playing the value-added role of internal audit. By studying the fit relationship between the new version of risk management framework and the “three-line model”, this paper tries to find their internal consistency, so as to use the “three-line model” as a tool to establish an internal audit responsibility map, clarify the relevant responsibilities of internal audit, guide the internal audit to carry out better and clearer work, and better play the function of adding value.