关键词: 内部控制, 风险管理, 全面风险管理, 风险导向, 内控体系

Abstract:

Internal control and risk management are two concepts both having a long evolution and development process. With the further theoretical research and practice, the two concepts learned and absorbed each other and eventually has been fully integrated in the "overall enterprise risk management framework" which issued in September 2004 by COSO Committee. This integration in turn leads the arguments on the relationship between the two concepts "internal control and risk management ", and arising some conflict and confusion in practice. Thus in dealing with the relationship between the two concepts, enterprises should be effective integrated the two concepts based on the reality from their own development goals, the resources, ability, in order to achieve the best synergy and integration effect.

Key words: internal control, risk management, Comprehensive risk management, Risk-oriented, internal control system