内部审计在会计风险管理中的应用探析

Analysis on the Application of Internal Auditing in Risk Management of Accounting

现阶段,我国部分企业忽视内部审计的价值,例如,审计机构无法保持独立、审计工作方式存在缺陷,整体内部审计机制不够完善,工作人员的工作水平有待提升,这些问题会导致财务管理风险的产生。对此,企业必须结合自身的实际发展状况,优化并评估管理风险,借助内部审计工作使企业能够健康有序地发展。此外,企业应创新内部审计工作模式,保证审计机构的独立性,同时完善内部审计制度,全方位地提高审计工作人员的技能水平,强化工作人员对内部审计工作开展的认知。

At the present stage,some enterprises in China can probably ignore the value of internal auditing,which leads to some problems.For example,auditing bodies can not remain independent,there are defects in auditing method,the overall internal auditing mechanism is not perfect,and the working level of staff needs to be improved.All of these problems will lead to the production of financial management risks.In this regard,enterprises must combine with their own actual development,optimize and evaluate the management risks,and make the enterprise develop healthily and orderly with the help of internal auditing.In addition,the enterprises should innovate the working mode of internal auditing,ensure the independence of auditing bodies,improve the internal auditing system at the same time,improve comprehensively the skills of auditors,and strengthen auditors’cognition of the internal auditing.