企业内部审计存在的问题及策略探析  

Analysis of the problems and strategies of internal audit in the enterprise

作　　者：闫艳 Yan Yan(Chongqing Kanghua Certified Public Accountants,Chongqing,401120)

机构地区：[1]重庆康华会计师事务所,重庆401120

出　　处：《市场周刊》2024年第26期136-139,共4页Market Weekly

摘　　要：企业内部审计在保障企业运营稳健、风险可控方面扮演着重要角色。然而,在实践中存在诸多问题与挑战,如内部审计制度不足、审计人员素质参差不齐、审计范围狭窄等。这些问题会削弱审计工作的效果和效率。文章将针对内部审计中存在的问题提出相应的改进策略,以期帮助企业更好地实现内部审计职能,促进其可持续发展。Enterprise internal audit plays an important role in ensuring the stable operation and controllable risk.However,there are many problems and challenges in practice,such as insufficient internal audit system,uneven quality of auditors,narrow audit scope and so on.These problems will weaken the effectiveness and efficiency of the audit work.This paper will put forward the corresponding improvement strategies for the problems existing in the internal audit,in order to help enterprises to better realize the internal audit function and promote their sustainable development.

关 键 词：内部审计 内部控制 风险管理 审计人员素质 审计制度 

分 类 号：F239.45[经济管理—会计学]