商业银行内部审计风险探讨

Discussion on Internal Audit Risk of Commercial Banks

提高审计工作质量,防范审计风险,是内部审计机构和审计人员加强审计能力建设的重要方面,也是内部审计更好履职的保障。本文概括了内部审计风险的成因及特征,分析商业银行内部审计风险防控存在的不足,并对防范审计风险的途径进行了探讨。

Improving the quality of audit work and preventing audit risks are important aspects for internal audit institutions and auditors to strengthen audit capability construction and also the guarantee for internal audit to perform duty better.This paper summarizes the causes and characteristics of internal audit risk,analyzes the shortcomings of internal audit risk prevention and control in commercial bank and discusses ways to prevent audit risk.