XCLW11241 浅谈企业内部审计风险的成因及防范措施 (字数：7832)摘要内部审计是一项独立、客观的保证和咨询活动，其目的在于增加价值和改进组织的运作，通过系统化和规范化的方法，评价和改进风险管理、控制和管理其有效性，帮助组织实现目标。本文主要分析了企业内部审计风险的现状及成因，并对我国现代企业的内部审计功..
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XCLW11241 浅谈企业内部审计风险的成因及防范措施 (字数：7832)摘要 内部审计是一项独立、客观的保证和咨询活动，其目的在于增加价值和改进组织的运作，通过系统化和规范化的方法，评价和改进风险管理、控制和管理其有效性，帮助组织实现目标。本文主要分析了企业内部审计风险的现状及成因，并对我国现代企业的内部审计功能与方法提出了发展的对策和建议。 关键词 内部审计 风险 成因 防范措施 目录 摘要·······························································I 引言·······························································1 一、内部审计风险概述············································2 （一）内部审计风险的含义·······································2 （二）内部审计风险的特征·······································2 （三）审计风险的主要组成·······································2 二、企业内部审计风险的原因分析·····································3 （一）企业内审机构的相对独立性是产生审计风险的客观原因·········3 （二）相关领导对审计工作是否重视是审计风险难以规避的重要原因····3 （三）相关法律法规不健全增加了企业内部审计风险·················3 （四）部分企业内审人员观念陈旧，服务意识淡薄···················3 （五）企业内部审计技术和方法本身隐含较大审计风险···············4 三、企业内部审计风险的防范与控制措施·······························5（一）建立健全独立的内部审计部门·······························5 （二）从严要求内部审计工作程序··································6 （三）改进内部审计的方法，使用风险基础审计方法·················6 （四）建立科学的风险评估机制，发挥内部审计的增值功能···········6 （五）完善与内部审计相关的一系列法律、法规制度·················7 （六）提升内部审计人员的综合素质·······························7 四、结语····························································9 参考文献··························································10 致谢······························································11
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