内部审计的风险及控制

Internal Audit′s Risk Guarding and Risk Control

针对内部审计风险产生的原因进行了分析,从内部审计组织形式、审计人员素质、单位内部控制制度等方面论述了内部审计风险的防范和控制措施。

This paper analyzes the reason which produces in the Internal audit risk, and elaborates the guarding and control measures of Internal audit from such aspects as Internal audit organization form, the audit staff quality and unit internal control system.