我国煤矿企业内部审计风险及防范措施  

China's Coal Mining Enterprises Internal Audit Risk and Prevention Measures

作　　者：刘桢[1] 

机构地区：[1]河北能源职业技术学院,河北唐山063000

出　　处：《煤炭技术》2013年第2期274-276,共3页Coal Technology

摘　　要：企业内部审计工作关系到企业的健康发展,煤矿企业作为我国能源的主要支柱,其内部审计工作至关重要。文中分析了我国煤矿企业内部审计风险成因,从审计人员素质、审计行为以及审计工作的独立性三个方面提出了降低内部审计风险的应对措施,为今后的企业内部审计工作的开展提供了坚实的理论基础。The enterprise internal audit work is related to the healthy development of the enterprise of our country the sources of energy, coal mining enterprises as the mainstay, the internal audit work is very important. This article has analyzed our country colliery enterprise internal audit risk, audit, audit behavior from personnel quality and audit independence three respects put forward to reduce the risk of internal audit measures, for the future of the enterprise internal audit work to provide a solid theory foundation.

关 键 词：审计风险 煤矿企业 审计机构 

分 类 号：F239.6[经济管理—会计学]