京新药业内部审计风险的规避及防范.docxVIP

PAGE I 京新药业内部审计风险的规避及防范 摘 要 内部审计是一个企业发展必不可少的重要部分，是企业和单位内部重要研究和监督的内容，在企业的发展中起着至关重要的作用。随着经济的发展和科技的进步，市场竞争不断加剧和复杂，企业之间的竞争不断加剧，市场对于企业的要求不断提高。因此，企业需要充分发挥内部审计工作的积极作用，为企业自身的发展保驾护航。京新药业是国家重点高新技术企业和制药百强企业之一，企业内部审计也对企业的发展起到至关重要的作用。为了促进京新药业的发展，主要从京新药业当前的内部审计现状出发，并根据现状分析产生问题的原因，最后结合实际提出对内部审计风险的规避和方法措施，为京新药业的发展起到积极的促进作用，从而扩大京新药业的市场竞争力。 关键词：京新药业；内部审计风险；独立性 Avoidance and Prevention of Internal Audit Risk of Jingxin Pharmaceutical Abstract Internal audit is an indispensable part of the development of an enterprise. It is the content of important research and supervision within enterprises and units, and plays a vital role in the development of enterprises. With the development of the economy and the advancement of science and technology, the market competition is intensifying and complicated, the competition between enterprises is intensifying, and the market demands for enterprises are constantly improving. Therefore, enterprises need to give full play to the positive role of internal audit work and escort the development of the company itself. Jingxin Pharmaceutical is a national key high-tech enterprise and one of the top 100 pharmaceutical companies in China. The internal audit of enterprises also plays a vital role in the development of enterprises. In order to promote the development of Jingxin Pharmaceutical, this paper starts from the current internal audit status of Jingxin Pharmaceutical, and analyzes the causes of the problems according to the status quo. Finally, it proposes the evasion and method measures for internal audit risks. It has played a positive role in promoting the development of Jingxin Pharmaceutical, thereby expanding the market competitiveness of Jingxin Pharmaceutical. Keywords: Jingxin Pharmaceutical; internal audit risk; avoidance and prevention PAGE I 目 录 TOC \o 1-3 \h \z \u 摘 要 I Abstract II 目 录 I 绪 论 2 1 内部审计基本理论概述 3 1.1 内部审计的含义和特征 3 1.1.1 内部审计含义 3 1.1.2内部审计的特征 3 （3）审计程序的相对简化性 3 （4) 审查范围的广泛性 3