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| 互联网金融企业审计风险的防范及控制 【摘要】自改革开放以后，金融业发展被中国经济的急速增长所带动。随着互联网的技术发展和快马加鞭的传播后,互联网技术在各界掀起了一场关于商业理念和管理模式的革命,互联网金融为了适应市场结构和社会大众对金融行业的需要而迅速崛起。金融创新的强大发展动力促使不断出现新的互联网金融模式和产品，然而监管单位、各行各业的互联网金融公司数不胜数的丑闻，充分反映了当前金融监管的落后和不足。为了给金融市场的稳定前进发展和客户账户资金的安全提供保障，互联网金融行业审计事务在金融面临着硕大的挑战，审计风险的防范及控制一直都是互联网金融企业长期健康发展的关键点之一。本文将从金融审计的主要特征角度出发，针对互联网金融不断发展对金融审计发出的的挑战，提出互联网金融审计风险的防范及控制的具体做法，以完成对互联网金融审计的进一步完善。 【Abstract】Since the reform and opening up, China's rapid economic development has led to the development of the financial industry. With the development of information technology, the Internet is widely spread, the development of Internet technology business model and management concept brought a revolution to people from all walks of life, in order to adapt to market economy and the social public demand for the financial sector, financial rapid rise of the Internet. Internet financial models and products constantly emerging, compared with the strong development of financial innovation, regulators, industry, Internet financial scandal emerge in endlessly, display the current financial regulatory lag and inadequate. In order to guarantee the steady development of financial markets and the safety of client funds, financial audit services in the emergence of the Internet financial faces huge challenges, audit risk prevention and control to become one of the focuses of Internet financial enterprise healthy and long-term development. This article from the perspective of the characteristics of financial audit, in view of the Internet financial challenge to financial audit, put forward the Internet financial audit risk prevention and control of specific measures, in order to further improve the Internet financial audit. 【关键词】互联网金融审计风险 防控 成因  |
