内部审计风险成因与防范对策  

On the Causes and Countermeasures for Internal Auditing Risks

作　　者：岳刚[1] 岳春凤[1] 

机构地区：[1]重庆工学院会计学院,重庆400050

出　　处：《重庆工学院学报》2004年第6期194-195,共2页Journal of Chongqing Institute of Technology

摘　　要：防范和避免审计风险,应对内部审计风险的根本起点和成因进行深刻、全面地认识,才能有效地促进企业内部审计工作的发展。不确定性是内部审计风险最主要的特征。审计风险的产生是客观和主观的结合。To be on guard against and avoid auditing risks, it is necessary to have a deep and thorough understanding of the causes and initial points for the risks in internal auditing so as to promote the development of the internal auditing in enterprises. Uncertainty is the most principal characteristic in internal auditing and the production of auditing risks is the combination of subjective and objective elements.

关 键 词：内部审计风险 企业内部审计 防范对策 成因 发展 不确定性 才能 应对 促进 根本 

分 类 号：F239[经济管理—会计学]