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| 信息化环境下我国企业内部审计风险的应对措施 摘 要 计算机技术的进步带来的信息化对现代社会发展产生了深刻的影响，也给企业内部审计的工作模式如审计信息收集方式、审计工作重点以及审计信息的输出、传送和存贮方式等带来了质的变化，极大地提高了企业内部审计工作的质量和效率的同时，也为内部审计提供了前所未有的有限性，为信息化环境下企业内部审计风险的出现提供了可能。因此，深入分析信息化环境下企业内部审计风险，探索信息化环境下企业内部审计风险的成因及对策具有重要的意义。 本文从审计风险组成要素出发，将信息化环境下我国企业内部审计风险归纳为固有风险、控制风险和检查风险，探寻风险产生的原因，并提出相应的应对措施。 【关键词】信息化环境 内部审计 审计风险 Abstract The informatization brought about by the progress of computer technology has a profound influence on the development of modern society. It also brings qualitative changes to the work mode of the internal audit of enterprises, such as the way of collecting audit information, the emphasis of the audit work, the output, transmission and storage of the audit information. Although it greatly improves the quality and efficiency of the enterprise internal audit work, it provide an unprecedented limit for internal audit, which provides the possibility for the emergence of enterprise internal audit risk in the information environment. Therefore, it is of great significance to analyze the enterprise internal audit risk in the information-based environment and explore the causes and countermeasures of the enterprise internal audit risk in the information environment. Based on the elements of audit risk, this paper summarizes the internal audit risk of Chinese enterprises in the information-based environment as inherent risks, controls risks and examines risks. After that, it explores the causes of risks, and puts forward corresponding countermeasures.  |
