As a hot topic in current economical society, Risk Management also a hot topic that attracted much attendtion from demestic and international audit world. In recent years, some internal audit organizations start to intervene in Risk Management, and take it as an important audit area. The main work is to evaluate and improve the effectiveness of the company's Risk Management and Control, and this has been universally agreed within the audit fields. Through the analysis of enterprise risk, this artical will elaborate the adantages and functions of Internal Audit playing in Risk Management. Taking some foreign models, with China Scientific & Technological Small and Medium Enterprises as example, we will elaborate the methods and models, the feasibility and inevitability, so that Internal Audit's participation in Enterprise Risk Management can help China enterprises develops in an even better direction to promotes our country interior audit to better development. |