【摘 要】現代內部審計除了關注傳統的內部控制之外，對有效的風險管理機制和健全的公司治理結構日益關注。正是存在這樣的需求，一種以內部審計的主體組織的內部控制為基礎、同時考慮公司治理在內的、以組織整體風險作為審計重點的審計——風險導向內部審計應勢而生。但目前來看，與國際內部審計的實踐相比，我國的內部審計相對來說還很年輕，還處于發展階段，我國的企業風險管理也相當薄弱；因此，風險導向審計還在處于導向和宣傳的階段。目前重要還是普及風險導向內部審計的概念和所包含的管理理念，以便日后有計劃的逐步推行。所以我們有必要對這一內審理念進行理論研究和實踐探索，以幫助企業最終實現科學管理和企業價值增值。 本文便是對風險導向內部審計的初步探討，也是對風險導向內部審計這一新的內部審計模式一次比較全面的闡述。本文試從風險導向審計的產生的環境、基本原理及其運用以及發展前景等方面進行探討。首先在對內部審計發展狀況總結的基礎上分析風險導向內部審計產生的必然性和重要性。由于人們對內部審計的認識和期望的改變，才使得風險導向內部審計的出現有了可能，通過對內審發展的各個階段的理論觀點的分析，來探討風險導向內部審計產生的意義和作用。 通過案例分析來探討風險導向內部審計的特點以及對企業產生的影響。同時展望風險導向內部審計在今后的發展以及給我國內審發展的啟示。風險導向內部審計是內部審計發展的必然趨勢，代表了企業內部審計的發展方向。中國的企業應該從中取己所需融入到我國內審制度的改革中。 關鍵詞：風險導向內部審計，風險管理，企業風險管理框架，公司治理 A Probe into Risk Based Internal Auditing Abstract Modern internal auditing traditionally focused on internal control but now it has a growing concern for effective risk management and corporate governance. As a result， an internal control –based internal auditing come up， taking corporate governance into account， focusing on the organizational risks， which is risk-based internal auditing. At the present， internal auditing in China is not mature as compared with that in developed countries. So， now is for us to promote the concept of RBIA， including the basic principles and management ideas contained， so as to prepare for the later promotion. It’s necessary for us to explore this principle and related practices， eventually to enable Chinese entities to advance management and add value to operations. This essay is aimed to have a general discussion about RBIA. During the years， shareholders’ expectations significantly changed on internal auditing. As the IIA characterize the RBIA as the common trend of internal auditing， the aims are managing the risks， strengthen the internal control and evaluate the corporate governance， adopting systemized and formalized approach， eventually achieve the organizations’ goals and objectives. This article is a preliminary exploration on this topic as well as a full introduction on it， starting from the reasons of occurrence to its principles， adaptation and future. On the basis of the discussion of the principals and theories， it’s naturally to have a look at the significance and use of the RBIA. The case study can also help to give guide to the role and function it played in the corporation. After all， it’s a trend of internal auditing’ s development. Chinese corporations should learn from that during the re-organization of internal auditing process to keep pace with the international auditing development trend. Key Words: Risk-based Internal Auditing，Risk Management，Enterprise Risk Management Framework，Corporate Governance 目 錄 一、 序言?????????????????????????????????????????????????1 （一）研究背景?????????????????????????????????????????????1 （二）本文研究框架?????????????????????????????????????????2 二、文獻回顧??????????????????????????????????????????????2 三、風險導向內部審計的理論探討???????????????????????????3 （一）風險導向內部審計的基本特點?????????????????????????3 （二）風險導向內部審計在企業中所起的作用??????????????????4 四、風險導向內部審計案例分析??????????????????????????????5 （一）風險導向內部審計設計與分析???????????????????????????6 （二）風險導向內部審計給企業帶來的影響?????????????????????7 五、結論與建議????????????????????????????????????????????7 （一）結論????????????????????????????????????????????????7 （二）建議????????????????????????????????????????????????8