内部审计风险及其防范措施研究——以YC集团为例.docxVIP

PAGE 13 PAGE 13 PAGE 1 PAGE 1 摘要 内部审计是市场经济发展的必然产物，在现代企业的治理中发挥着不可或缺的重要作用。但在实际的应用中，由于人为或外部环境等各种不确定原因，使内部审计中存在各种风险。所以很有必要对内部审计的风险进行研究，从而找到降低审计风险的可行性措施。 本文采用文献和案例分析方法，通过YC集团内部审计的现状，并且结合内部审计与风险相关的理论进行分析。第一，对本文的选题背景与意义等进行介绍，同时对前人的学术观点归纳总结。第二，对我国企业当前的内部审计中现存问题进行分析，并找出形成审计风险的原因。第三，开始进行案例分析，对YC集团内部审计的状况，包括内部审计方法以及程序做出介绍，从中找出YC集团在审计中的风险点，并针对性地提出防范措施。最后，结合我国企业内部审计风险状况以及YC集团的案例分析，补充性地提出我国企业内部审计风险防范措施，进而为我国企业提供理论借鉴。 关键词：内部审计 审计风险 内部控制 Research on Internal Audit Risk and Its Preventive Measures: A Case Study of YC Group Abstract Internal audit is the inevitable outcome of the development of market economy and plays an indispensable role in the governance of modern enterprises. But in practical application, because of various uncertain reasons such as human or external environment. Therefore, it is necessary to study the risk of internal audit, so as to find feasible measures to reduce audit risk. This paper uses literature and case analysis methods, through the status of internal audit of YC Group, and combined with internal audit and risk-related theory to analyze. Firstly, the background and significance of this topic are introduced, and the academic viewpoints of predecessors are summarized. Secondly, it analyses the existing problems in the current internal audit of Chinese enterprises, and finds out the reasons for the formation of audit risk. Thirdly, it begins to carry out case analysis, introducing the internal audit status of YC Group, including internal audit methods and procedures, to find out the risk points of YC Group in the audit, and put forward preventive measures accordingly. Finally, combined with the internal audit risk situation of Chinese enterprises and the case analysis of YC Group, supplementary measures to prevent internal audit risk of Chinese enterprises are put forward, which can provide theoretical reference for Chinese enterprises. Key Words：Internal auditing Audit risk Internal controls 目 录 TOC \o 1-3 \h \z \u 第一章 绪论 1 1.1选题背景