浅谈内部审计风险及防范.docVIP

浅谈内部审计风险及防范 ［夺商要］随着现代企业制度的建立和完善，内部审计作为企业的我约束机制已成为现代 企业制度的重要组成部分。一个现代企业完善、健全的内部控制系统屮，必须有完善严密的 内部审计制度、独立有效的内部屮计机构和岛素质、高责任心的闪部帘计人员，它既是內部控 制系统中重耍的一个分支系统，又是实现内部控制0标的重耍手段。lA）部审计作为企业内部控制 的重要手段之一，其目的在于增加价值和改进组织的经营，通过系统化的方法去评价和改进风 险管理、内部控制以及管理过程的效果，从而有助于企业经营目标的实现、风险的防范，促进企 业稳步发展。 Introduction to internal audit risk and prevention [Abstract] With the establishment and perfection of the modern enterprise system, internal audit as enterprise self-discipline mechanism has become an important part of modern enterprise system. A modern enterprises to perfect and improve internal control system, must improve the system of strict internal audit, independent and effective internal audit institutions and the high quality, high sense of responsibility of the internal auditors, it is not only the internal control system is an important branch of system, is the important means to realize the objective of internal control. Internal audit，as one of the important means of enterprise internal control, its aim is to increase the value and the improvement of the organizations business, through a systematic approach to evaluation and improvement of risk management，internal control，and the effect of the management process, which helps to achieve the goal of enterprise management, risk prevention, promote enterprise steady development. [Keyword] Internal Audit Internal Control Audit regulation 目录 TOC \o 1-5 \h \z 引 言 1 HYPERLINK \l bookmark2 \o Current Document \h 一、 内部审计风险理论概述 1 HYPERLINK \l bookmark3 \o Current Document \h （一） 内部审计 1 HYPERLINK \l bookmark4 \o Current Document \h （二） 内部审计风险 1 HYPERLINK \l bookmark5 \o Current Document \h 二、 我国内部审计风险现状及问题 2 （一） 我国内部审计风险现状 2 HYPERLINK \l bookmark6 \o Current Document \h （二） 我岡内部审计风险问题 3 HYPERLINK \l bookmark7 \o Current Document \h 三、 内部审计风险的成因 4 HYPERLINK \l bookmark8 \o Current Document \h 四、 防范内部审计风险的建议和措施 6 HYPERLINK \l bookmark9 \o Current Document \h （一） 合理设置内部审计机构，提高内部审计的独立性 6 HYPERLINK \l bookmark10 \o Current Document \h （二） 内部审