Enterprise's Internal Audit: Re-examines from the Risk Management Perspective——The Application of Data Envelopment Analysis in the Efficiency Evaluation

摘要

The role of internal audit in the risk management has become more and more important,and the risk events identification is the key of how to apply internal audit to the risk management and find a way to exert its role better.It is pointed in this paper that low efficiency,the loss caused by which and waste is not less than that caused by the financial risks,is the main risk of one enterprise,so in order to reduce the loss and avoid the risks,the DEA is an ideal method in the efficiency evaluation.