企业内部审计风险的成因及控制

The Cause and Control of Internal Audit Risk

经济的发展、企业规模的扩大及经济业务的复杂化程度的提高,推动着越来越多的企业开始关注企业内部控制机制的建立,内部审计作为内部控制制度的一部分也引起了人们的关注;同时,由于经济环境的变幻使得经营活动的不确定性增加,因而怎样降低内部审计风险更好的提高企业内部控制机制的效益也引起了人们的思考。本文拟就企业内部审计风险的成因、特点及其控制做一简要的探讨。

With the enlargement of company's size more and more enterprise are seeking for a way to let their company work well to face the competition from the market. To establish internal audit rule in their company becomes a good choice for them . The paper discusses what induce the risk of the internal audit and how to control it.