国有煤炭企业内部审计风险防范措施

Measures of Risk Prevention in Internal Audit of State Owned Coal Enterprises

阐述了对国有煤炭企业内部审计风险存在的主要问题,并从保障国有煤炭企业内部审计员独立性、规范国有煤炭企业内部审计行为等4个方面分析了有效的防范内部审计风险的具体措施。

The paper stated the major problems existed in the internal audit risk of the state owned coal enterprises. The pa- per analyzed the certain measures to effectively prevent the internal audit risk from the protection of the internal auditor inde- pendency in the state owned coal enterprises, the standardization of the internal audit act in the state owned coal enterprises and other four aspects.