企业内部审计风险成因.docxVIP

PAGE PAGE 32 摘要 我国“ST”企业由于其自身财务指标存在问题，成为资本市场中有着高审计风险的企业群体。而财务指标多与企业的审计工作很大的关系，为此本文对“ST”企业内部审计风险展开研究。本文基于资料分析及个案分析的方法，对“ST”企业内部审计风险的相关研究成果进行归纳总结，结合理论知识对“ST”企业内部审计风险成因及控制进行分析。“ST”企业内部审计风险的成因主要表现为内部审计控制制度不完善、审计方法手段落后以及内审人员素质有待提高。在此基础之上结合ST新梅内部审计风险的研究结果，本文从“ST”企业、政府以及内审人员的角度出发，进一步为我国“ST”企业内部审计风险提出防范措施。“ST”企业需要提高内部审计风险意识，完善内部审计控制制度并且付诸实行，才能够在资本市场中摘掉“ST”帽子，促进自身发展。 关键词：“ST”企业 内部审计风险 风险控制 Analysis on the Causes and Control of Internal Audit Risks in ST Enterprises: Taking “ST”Xinmei as an Example Abstract Because of the problems of their own financial indicators, ST enterprises in China have become a group of enterprises with high audit risk in the capital market. The financial indicators are mostly related to the audit work of enterprises, so this paper studies the internal audit risk of ST enterprises. Based on the methods of data analysis and case analysis, this paper summarizes the relevant research results of internal audit risk in ST enterprises, and combines theoretical knowledge to analyze the causes and control of internal audit risk in ST enterprises. The main causes of internal audit risk in ST enterprises are imperfect internal audit control system, backward audit methods and means, and the quality of internal auditors needs to be improved. On this basis, combined with the research results of internal audit risk of ST Xinmei, this paper further puts forward preventive measures for internal audit risk of ST enterprises in China from the perspective of ST enterprises, government and internal auditors. ST enterprises need to raise the risk awareness of internal audit, improve the internal audit control system and put it into practice, in order to remove the ST cap in the capital market and promote their own development. Key Words：“ST”Enterprise Internal audit risk Risk Management 目录 TOC \o 1-3 \h \z \u 目录 第一章 绪论 1 1.1研究背景 1 1.2研究意义 1 1.3文献综述 1 1.4研究方法及内容 3 第二章 内部审计及内部审计风险理论概述 4 2.1内部审计的定义 4 2.2内部审计风险相关理论 4 2.3内部审计风险的分类 5 第三章 “ST”企