浅析内部审计风险及其防范

Analysis of causes of and precautionary measures internal audit risk

内部审计是现代企业建立和完善法人治理结构的内在需要,它是审计监督体系的重要组成部分。内部审计风险包括固有风险、控制风险和检查风险,企业只有分析当前内部审计风险产生的原因,采取相应的防范和控制措施,才能真正发挥内部审计的重要作用,保证企业的健康发展。

Internal audit is an important component of the supervising audit system. This essay gives an account of the definition of intemalaudit. It also analyzes how internal audit risk comes into being and suggests the corresponding precautionary measures guarding against it.