To promote risk-oriented internal audit in the state-owned commercial Banks can make it possible to strengthen the internal management, improve the efficiency and prevent the risk.

而在国有商业银行审计中推行风险导向内部审计，可以达到加强内部管理、提高效益和防范风险的作用。

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This article starts with the path of internal audit to get a systematic analysis of specific applications of risk management audit and risk-oriented internal audit in enterprise risk management.

从内部审计的路径入手，系统分析了风险管理审计和风险导向内部审计在企业风险管理中的具体应用。

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The idea of internal audit section and staff has little conception of audit risk as a result of the internal audit's internal-oriented object and operation range.

由于内部审计服务对象和业务范围的内向性，内部审计机构和内部审计人员的审计风险意识相当淡薄。

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