| Risk management as the main management means of improving enterprise risk coping ability,in steadily under the background of economic globalization,gradually become the focus of academic research.Risk management audit in enterprise risk management of an evaluation,feedback and the final part to full operation of the enterprise risk management and continuous improvement are particularly crucial role.But the existing study of risk management audit mainly concentrated in terms of theory,research on related practice remains to be strengthened.In this paper,on the basis of the existing risk management audit theory research,try to establish a set of evaluation index system of risk management audit,aims to improve the efficiency of risk management audit implementation,strengthen the risk management audit evaluation results of application value,improve enterprise risk management of large dynamic cycle,so as to provide a certain amount of power to achieve the goal of enterprise long-term development.This paper combined the existing risk management audit theory research results,from the analysis on the relative concepts of risk management audit,combined with the new ERM framework about the new definition of enterprise risk management,introduces the contents of risk management strategies and goals.Constantly connotation risk factors,from risk management control measures,index framework design,determination of index weight and index quantitative score on multiple levels,based on practice,eventually to build a set of evaluation index system of risk management audit,and according to actual business data of X oil field to build the index evaluation system verified the rationality and practicability.The study must be followed the enterprise risk management audit risk factors change,the dynamic loop into the risk management for continuous modification and optimization,to provide certain guiding significance to the risk management audit practice and enrich the research results of the risk management audit in our country. |
