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本文从煤炭企业面临的主要风险及风险管理的内涵入手,引出了内部审计人员转换视角的新使命,通过对风险管理视角下煤炭企业开展内部审计的优势与困难分析,论述了煤炭企业构建风险管理视角下内部审计模式的要点及工作开展途径,着重对如何具体开展内部审计工作并结合煤炭企业实际做了一些探索。
Starting from the main risks and the connotation of risk management, this paper leads to a new mission of internal auditors to change perspectives. By analyzing the advantages and difficulties of coal enterprises in conducting internal audits from the perspective of risk management, this paper discusses the risk management of coal enterprises in risk management From the perspective of the internal audit model of the main points and ways to carry out work, focusing on how to carry out specific internal audit work and the actual coal enterprises to do some exploration.