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| 内部审计风险的成因及防范初探 摘要：如今，在经济飞速发展的情况下，企业之间的竞争越来越大，企业面临的风险也越来越多。其中，内部审计风险尤为重要。近年来，国内外企业内部审计不断发生重大缺陷的事件，内控风险的存在严重威胁了企业的长远发展。本文主要采用案例分析和比较分析的研究方法，通过分析发现企业内部不合理的关联交易、主营产品营收入下降、内部审计人员专业能力弱、审计方法选择不当等内部审计风险，通过对企业内部审计风险成因与防范措施进行调查分析，对存在的问题深入剖析其原因，针对性地提出应重视内部审计独立性、创新内部审计模式、明确部门审计职责，完善审计制度、提高内审人员素质及专业能力、多种审计方法配合使用的防范企业内部审计风险的对策建议，以期推动企业内部审计发展更持续健康、更切合实际、更富有活力。 Comment by LeoQin: 标红字的是我已经改动的 Comment by LeoQin: 对策建议也要像我标红字的那样简单的写清楚 关键词：内部审计 审计风险 防范措施 A Preliminary Study on the Causes and Prevention Of Internal Audit Risks --Take MT as an Example Abstract: Nowadays, in the case of rapid economic development,the competition between enterprises is more and more big, enterprises are facing more and more risks. Among them, the internal audit risk is especially important, and increasing,making the long-term development of the enterprise has been greatly threatened. This article mainly from the perspective of enterprise internal audit personnel,combined with their own courses found enterprise internal audit risk problem,through to the enterprise internal audit risk causes and preventive measureswere investigated, to analyses the causes of existing problems,the purpose is based on the actual situation in our country, puts forward countermeasures and Suggestions to prevent internal audit risk, in order to promote the development of enterprise internal audit more sustainable health, more practical, more energetic. Key words: internal audit; Audit risk; Measures to prevent |
