摘　要：当前很多大中型企业在经营管理上采用全面风险管理的模式，而作为审计部门来讲，也应与时俱进针对企业的这种风险管理模式展开审计，因此，这对审计机构和人员来说开展风险管理审计是一种挑战。而作为企业的内审人员，不仅要熟悉企业的财务会计核算，而且还要参与企业的生产、经营管理等活动，参与评估企业存在的风险，合理提出防范风险的措施，发挥风险管理审计在企业全面管理中的作用，提高企业管理水平。

　　Abstract：Currently on many large and medium-sized enterprises in the operation and management of a comprehensive risk management model, which as a Audit Department should also keep pace with the audit model for enterprise risk management, therefore, the Auditors and officers in place risk management auditing is a challenge. As the enterprises internal audit staff, not only to familiarize yourself with the enterprises financial accounting, but also to take part in activities such as production, operation and management of enterprises, involved in assessing enterprise risk, reasonable make measures to prevent risks, play the role of auditing in the overall management of the enterprise risk management, improve enterprise management.

　　关键词：风险管理;风险管理审计;作用