企业内部审计风险的管理与防范

On the Enterprise Internal Audit Risk Management and Prevention

企业内部审计风险主要来自于企业复杂的经营业务、薄弱的内部控制环节、审计的独立性及审计师的综合执业能力等。从加强企业审计有效性、提高企业内部审计师的整体素质等几个层面,提出大力建设会计审计法律法规制度、运用先进的内部审计方法、将内部审计与社会审计结合起来、保证审计部门的独立性、建立完善内部控制审计制度,以控制和防范审计风险。

Internal audit risk is mainly from the business complex operations,weak internal con-trol link,auditing independence and auditor comprehensive practice ability.From the aspects of strengthening the effectiveness of the audit and improving internal auditors,this paper put for-ward the ways to control and prevent audit risk by building accounting and auditing system of laws and regulations,using the advanced internal audit methodology,combining internal audit and social audit,ensuring the independence of the audit department,and establishing a sound in-ternal control audit system.