浅谈内部审计风险及防范措施.pdfVIP

摘 要 内部审计风险一直是内部审计发展过程中关注的重点问题，本文通过对阅读的相关 文献资料和所学知识的理解重点对内部审计风险成因及其防范发表了个人观点，首先， 文章对内部审计、内部审计风险的定义进行深层意义上的理解，对内部审计风险的特征 进行了详细描述，对降低内部审计风险的重要性进行分析，对内部审计风险进行分类， 让我们能对内部审计风险有更加深入的了解，之后重点对内部控制制度不完善、内部审 计人员综合素质水平偏低、内部审计法律法规体系不健全、信息化对内部审计的影响是 内部审计风险产生的主要的原因进行说明，并重点对内部审计风险的具体防范措施进行 了详细的分析，并表明降低内部审计风险对促进内部审计职业化产生了积极影响。 关键字：内部审计风险，风险防范措施，内部审计职业化 Abstract The risk of internal audit has always been the key issue in the development of internal audit. Based on the relevant literature that I have read and the understanding of the knowledge learned, the paper expresses my opinions focused on the causes of internal audit risk and its prevention. Firstly, the paper makes a deep understanding of internal audit and internal audit risk, describes the characteristics of internal audit risk in detail, analyzes the importance of reducing internal audit risk, and classify internal audit risk. All of these provide us with a deeper understanding of the internal audit risk. After that, the main causes of internal audit risk for imperfect internal control system, the low comprehensive quality level of internal auditors, the imperfect internal audit laws and regulations system, and the influence of information on internal audit are highlighted explained. And the detailed analysis of the specific internal audit risk prevention measures are highlighted made. And this paper shows that reducing the risk of internal audit has a positive effect on promoting the professional system of internal audit. Key Words: Internal audit risk, Risk prevention measures, Professional system of internal audit 目 录 前 言 1 1 相关理论基础2 1.1 风险的定义 2 1.2 内部审计的定义 2 1.3 内部审计风险的定义 3 1.4 内部审计风险的特征 3 1.5 控制内部审计风险的重要性 4 2 内部审计风险的类型6 2.1 内部审计工作风险 6 2.2 内部审计环境风险 6 3 内部审计风险的成因分析7 3.1 内部控制制度不完善 7 3.2 内部审计人员综合素质水平偏低 7 3