The relationship between risk management and internal control gives rise to different viewpoints of different scholars. Risk management is the inheritance and development of internal control. Both of them emphasize the participation of all staff, the use of relevant technical means, the initiative to deal with risks, and provide reasonable guarantee for the goal. However, risk management includes the management of strategic objectives, which can directly generate benefits and emphasize the natural hedging of risks. The decision of risk management is the basis to determine the focus of internal control, and a strong internal control is the basis to achieve effective risk management, internal control is driven by the enterprise's understanding and management of risk. This article has made the correlation elaboration to the risk management and the internal control relations.
