集团公司内部审计风险控制及对策研究

Research on internal audit risk control and countermeasures of group companies

随着集团公司经营规模的扩大和业务的复杂化,内部审计在企业治理中的重要性日益凸显。然而,内部审计也面临着各种风险,如审计人员素质不足、审计程序不规范、信息不对称等,这些风险可能会影响审计质量和审计效果,甚至会给企业带来损失。因此,如何有效控制内部审计风险、提高内部审计质量,已成为集团公司管理的重要课题。文章旨在通过研究集团公司内部审计风险的成因,并提出相应的控制对策,以降低内部审计风险,提高内部审计的效率和效果。

With the expansion of the business scale and complexity of group companies,the importance of internal audit in corporate governance is becoming increasingly prominent.However,internal audit also faces various risks,such as insufficient quality of auditors,non-standard audit procedures,information asymmetry,etc,these risks may affect audit quality and effectiveness,and even bring losses to enterprises.Therefore,how to effectively control internal audit risks and improve internal audit quality has become an important issue for group company management.This article aims to study the causes of internal audit risks in group companies and propose corresponding control measures to reduce internal audit risks,improve the efficiency and effectiveness of internal audit.