企业内部审计的风险与控制

RISK AND CONTROL OF AUDITING INSIDE ENTERPRISES

对目前我国企业内部审计领域存在的问题进行分析,指出了审计风险是关系到企业内部审计事业自身生存和发展的关键问题,并就如何有效地控制和规避审计风险提出了相应的改进建议和措施。

The existing problems in auditing inside our country's enterprises at present were analyzed in the paper It was also pointed out that the auditing risk is the key issue to the existence and development of auditing inside enterprises The appropriate suggestions and measures about how to control and avoid the auditing risk effectively were put forward 