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clear"> <span id="tmyyfroktkho" class="sp2 c6 fl">時間：<time class="fxtime">2023-02-05 07:22:39</time></span> <span id="tmyyfroktkho" class="sp1 c6 fl"><em id="zuozhe" class="noshow">若木</em><em class="user_id noshow">620</em>由 <em class="nickname"></em> 分享</span> <span id="tmyyfroktkho" class="fl arc_btn"></span> </div> </div> </div> <div id="tmyyfroktkho" class="y_ju"><script type="text/javascript">a("title");</script></div> <div id="tmyyfroktkho" class="con_article con_main" id="contentText"> </p><p> 　　3.促進煤炭企業(yè)治理。內(nèi)部審計人員長期立足于本企業(yè)的具體崗位，比較熟悉企業(yè)的業(yè)務(wù)并能夠隨時深入到生產(chǎn)經(jīng)營的全過程和各個部門了解具體情況，深入到經(jīng)營管理的各個過程，查找可能存在的風(fēng)險;通過積極持續(xù)地支持并參與風(fēng)險管理過程，對風(fēng)險管理過程進行管理和協(xié)調(diào)，向管理層提出相關(guān)建議，從而促進煤炭企業(yè)的治理。</p><h2>　　(三)煤炭企業(yè)風(fēng)險導(dǎo)向內(nèi)部審計運用</h2><p> 　　根據(jù)煤炭企業(yè)的戰(zhàn)略目標，在煤炭營銷領(lǐng)域開展重點審計。“十二五”時期國家將進一步深化資源性產(chǎn)品價格和要素市場改革，因此，各煤炭企業(yè)一定要加強價格研判和市場風(fēng)險預(yù)警機制建設(shè)，通過不斷的評審與信息反饋，對市場營銷進行戰(zhàn)略控制從而規(guī)避風(fēng)險。對被審計單位的內(nèi)部控制，企業(yè)的經(jīng)營環(huán)境，管理層的誠信度等方面綜合地分析、評價，對審計風(fēng)險的控制始終貫穿于審計過程，將審計風(fēng)險降到組織可接受的水平。</p><h2>　　四、做好風(fēng)險導(dǎo)向內(nèi)部審計</h2><p> 　　做好風(fēng)險導(dǎo)向內(nèi)部審計，要改善內(nèi)部審計環(huán)境，加強內(nèi)部審計的獨立性，兼顧客觀性。提高內(nèi)部審計人員的職業(yè)水平。隨著風(fēng)險導(dǎo)向內(nèi)部審計的審計范圍不斷擴展，審計人員關(guān)注的范圍不斷延伸，對專業(yè)水平和職業(yè)道德的要求也在不斷提升。應(yīng)鼓勵內(nèi)審人員參加CIA等各種考試和培訓(xùn)，使其具有國際水準的執(zhí)業(yè)水平。</p> </div> <div id="tmyyfroktkho" class="y_ju"><script type="text/javascript">a("conten");</script></div> <div id="tmyyfroktkho" class="pnum"> <ul id="page_slice"> <li><a>共2頁: </a></li><li><a href='52737.html'>上一頁</a></li><li><a href='52737.html'>1</a></li><li id="tmyyfroktkho" class="thisclass"><a href='#'>2</a></li><li><a href='#'>下一頁</a></li> <div id="tmyyfroktkho" class="clear"></div> </ul> </div> </article> <div 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