浅议内部审计的相关风险特征与防范方法

On Risk Characteristics and Prevention Measurements of Internal Auditing

内部审计风险已经受到了更多的关注和重视,本文从多年的实际工作中对思想上的误区以及对审计风险的主要来源和特点进行思考和分析,提出了审计必须加强风险意识,进一步有效控制风险才是做好内部审计工作的基础。

More attention and importance have been attached to internal audit risk. This paper analyzes the sources and features of audit risk, and concludes that effective risk control as well as strengthened risk consciousness is the basis of enhanced internal auditing.