企业内部审计风险的规避与防范

Evading and Precaution of Internal Auditing Risk of Enterprises

从企业内部审计风险含义及其特征入手,分析了影响内部审计风险存在的因素,提出了有效防范和控制内部审计风险的策略,从而提高内部审计质量,最大限度地减少内部审计风险。

From connotation and characteristics of internal auditing risk, the author analyzed factors which react on internal auditing of enterprises, and proposed effective precaution and control internal auditing risk strategy in order to improve quality of internal auditing and reduce internal auditing risk.