摘要：无论企业规模如何，在日常经营中的各个环节都有可能发生风险，而风险的存在导致了企业经营成果的不确定性，因此，管理部门针对如何控制和减少风险所做的工作，对于企业的发展来说十分重要。企业风险管理便是此种工作，它是由企业的董事会、管理层和其他人员实施，自始至终贯穿整个企业经营流程的工作，是企业日常经营过程中的一项重要内容。企业的长足发展离不开风险管理，而想要充分发挥风险管理的作用，内部审计又起到了举足轻重的作用。本文从内部审计及企业风险管理的概念出发，对其现状进行分析，进而引出对二者间关系的讨论。由于内部审计与企业风险管理目标的高度一致性，使二者间必然存在相互之间不可分割的联系。本次研究通过案例分析，重点探讨了二者间关系之一，即内部审计在企业风险管理中的作用。

关键词：内部审计 企业风险管理 内部控制 风险

Abstract:Business risk is likely to occur in each link during business operations.The existence of the risk lead to the uncertainty of operating results.The research in how to control and reduce the risk is very important for the development of the enterprise.Enterprise risk management is the work  which is execute by the enterprise's board of directors,management and other personnel.It is an important work for business operation.The rapid development of the enterprise depends on the business risk management.However,internal audit is extremely important to give full play to the role of risk management.In this paper,instructing the concept of internal audit and risk management and analyzing the present situation of it,we can discuss the relationship between internal audit and risk management.The two sides’ targets are similar to each other,and they are connected to each other.We analyze one of the relationships between them in this paper.

Key words:Internal auditEnterprise risk management internal control  risk