企业内部审计风及其防范的研究论文.docVIP

摘 要 随着经济的不断发展，企业规模的不断扩大，管理方式的不断更新和提高，企业对内部审计工作的重视程度也逐渐提高，内部审计已经成为了企业制度不可或缺的一部分。在审计工作中，审计风险的不断提高，已经成为内部审计避免不了的问题，防范审计风险已经成为了企业当前最需要解决的主要问题之一。因此，本文对企业内部审计风险及其防范展开了一系列地研究。 关键词：内部审计风险，审计工作，防范及控制，质量  ABSTRACT As the economy continues to develop, the continuous expansion of enterprise scale, continually updated and improved management practices, the importance of internal audit work has gradually improved, internal audit has become an integral part of the enterprise system. In the audit work, the continuous improvement of audit risk, has become the problem of internal audit can not be avoided, against audit risk has become one of the main problems of current the most urgent needs. Therefore, this paper launched a series of studies on internal audit risk and its prevention. Key words: The internal audit risk, audit, Prevention and control machine， The quality  目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc354939184 1前 言 PAGEREF _Toc354939184 \h 1 HYPERLINK \l _Toc354939190 2企业内部审计风险概述 PAGEREF _Toc354939190 \h 1 HYPERLINK \l _Toc354939191 2.1企业内部审计风险的基本概念 PAGEREF _Toc354939191 \h 1 HYPERLINK \l _Toc354939192 2.2 企业内部审计风险的特点 PAGEREF _Toc354939192 \h 1 HYPERLINK \l _Toc354939193 2.3企业内部审计风险的种类 PAGEREF _Toc354939193 \h 2 HYPERLINK \l _Toc354939202 3企业内部审计风险产生的原因 PAGEREF _Toc354939202 \h 4 HYPERLINK \l _Toc354939204 3.1内部审计法律法规体系不健全，不能进行依法审计 PAGEREF _Toc354939204 \h 4 HYPERLINK \l _Toc354939205 3.2企业内部管理机制不够健全 PAGEREF _Toc354939205 \h 5 HYPERLINK \l _Toc354939206 3.3审计对象的复杂性及审计内容的扩大导致审计风险产生 PAGEREF _Toc354939206 \h 5 HYPERLINK \l _Toc354939207 3.4 内部审计方法的局限性 PAGEREF _Toc354939207 \h 5 HYPERLINK \l _Toc354939209 3.5内部审计人员素质参差不齐 PAGEREF _Toc354939209 \h 6 HYPERLINK \l _Toc354939210 3.6审计方法也影响审计结论，诱发审计风险 PAGEREF _Toc354939210 \h 6 HYPERLINK \l _Toc354939211 3.7内部审计的独立性得不到保证 PAGEREF _Toc354939211 \h 6 HYPERLINK \l _Toc354939212 3.8内部审计工作程度缺乏规范性 PAGEREF _Toc354939212 \h 7 HYPERLINK \l _Toc354939213 3.9管理人员对审计不够重视 PAGEREF _Toc354939213 \h 7 HYPERLIN