内部审计风险形成的原因及对策

On the Causes and Countermeasures of Internal Audit Risk

目前,我国内部审计的发展相对滞后,由于内审机构独立性不强影响内审工作权威性,内审对象的复杂化和审计范围的扩展,内审选用审计程序和方法的不确定性以及内审人员业务素质参差不齐,内部审计存在风险,其成因的多样化已成为影响内部审计发展的重大障碍。为此,内部审计人员应正确认识审计风险,树立内部审计的独立性、权威性,加强内部会计控制建设,规范内部审计程序及方法,运用现代审计技术和工具提高审计质量,提高内审人员的业务水平,改进单位内部审计工作,提高内部审计工作的效率和质量。

At present, the development of internal audit of China has relatively lagged behind. Risk even exists in internal audit because of reduced auditing authority caused by less independent auditing organization, the complexity of auditing objects, the expanded audit scope, the uncertainty of auditing procedures and methods as well as the uneven quality of auditing staff. The di- versity of these causes has become a major obstacle to the development of the internal audit. Therefore, the internal audit staff should correctly understand the audit risk, trying their best to establish independence and authority of the internal audit, strengthen the control of internal accounting, regulate the internal audit procedures and methods, improve audit quality by using modem technology and tools, raise the professional level of audit staff, improve internal audit work and improve the efficiency and quality of the internal audit.