关于内部审计风险控制与防范的策略探讨

Discussion on the Strategy of Internal Audit Risk Control and Prevention

经济全球化发展引起企业的竞争加剧,为确保企业今后的稳定发展,必须对企业进行全面的深化改革,这对企业内部审计工作也提出了更高的要求,将防范风险、提高效益作为内部审计工作的重点。当前内部审计中还存在一定的问题,主要是内部审计法律法规不健全,内审人员专业知识局限,审计方法和程序不合理造成。本文结合相关的工作实际,总结了防范风险的措施,加强对审计人员素质的提升,制定完善的审计制度,在审计全过程中进行质量控制。

The development of economic globalization has caused the fierce competition of enterprises. In order to ensure the stable development of enterprises in the future, it is necessary to carry out comprehensive deepening reform of enterprises, which has also put forward higher requirements for internal audit work, so we should pay attention to the risk prevention and efficiency improvement of internal audit work. There are still some problems in the current internal audit, such as, imperfect internal and external audit laws and regulations,the limitation of the professional knowledge of the internal auditors, the unreasonable audit methods and procedures. In this paper, combined with the relevant work, the measures to prevent risks are summed up, including to enhance the quality of the audit staff, to develop a sound audit system, to carry out the quality control in the entire process of audit.