企业内部审计风险的管理与防范  

On the Enterprise Internal Audit Risk Management and Prevention

作　　者：李银香[1] 王子腾[1] 

机构地区：[1]湖北工业大学管理学院,湖北武汉430068

出　　处：《湖北工业大学学报》2014年第3期50-52,共3页Journal of Hubei University of Technology

基　　金：湖北省教育厅人文社科项目[2012D073];湖北工业大学博士启动项目(BSQD12097)

摘　　要：企业内部审计风险主要来自于企业复杂的经营业务、薄弱的内部控制环节、审计的独立性及审计师的综合执业能力等。从加强企业审计有效性、提高企业内部审计师的整体素质等几个层面,提出大力建设会计审计法律法规制度、运用先进的内部审计方法、将内部审计与社会审计结合起来、保证审计部门的独立性、建立完善内部控制审计制度,以控制和防范审计风险。Internal audit risk is mainly from the business complex operations,weak internal con-trol link,auditing independence and auditor comprehensive practice ability.From the aspects of strengthening the effectiveness of the audit and improving internal auditors,this paper put for-ward the ways to control and prevent audit risk by building accounting and auditing system of laws and regulations,using the advanced internal audit methodology,combining internal audit and social audit,ensuring the independence of the audit department,and establishing a sound in-ternal control audit system.

关 键 词：企业内部审计 审计风险 风险控制 

分 类 号：F239.0[经济管理—会计学]