نقش ممیزی داخلی در مهندسی پروژه‌ی مدیریت خطر

In order to minimize the losses caused by internal and external enterprise risk, also, achieve maximization of enterprise value; internal audit department in large numbers of engineering enterprise starts to be involved in risk management. The paper is aimed at illustrating how an engineering enterprise should carry out internal audit for risk management by adopting methods of identifying and evaluating risk such as AHP and etc. Moreover, analyzing advantages of internal audit involved and current situation of development in our country engineering risk management. Finally, in combination of several practical measures put forward by our country to perfect internal audit, risk-oriented internal audit is suggested to be comprehensively applied in risk management of engineering enterprise so that enterprise can improve successfully core competitiveness to promote development of economy in the age of comprehensive risk management.

It is a serious subject that how internal audit should be involved in engineering project risk management in our country. To find a cause: firstly, an urgent demand for engineering enterprise risk management of our country faced with must transform risk management activities to adapt demands of scientific risk management. Secondly, our country’s internal audit established relatively late is still at the stage of financial audit, so hard to extend audit work to risk management and control system of the entire company. It promotes inevitably risk management to exert greater effect in development of economy to learn from western advanced theory and technology and combine our country’s practical situation to formulate an internal audit mode in line with national conditions.

The paper studies related questions of internal audit involving in engineering project risk management, which focus on illustrating specific application of internal audit involved, and combines with elements of ERM framework. Put forward measures to promote internal audit to exert better effects, the author suggest that risk-oriented internal audit should comprehensively applied in engineering enterprise risk management.