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降低内部审计风险的途径
引用本文:赵菁.降低内部审计风险的途径[J].西安建筑科技大学学报(社会科学版),2008,27(2):17-20.
作者姓名:赵菁
作者单位:陕西省投资集团公司,陕西西安710004
摘    要:内部审计是公司法人治理结构的重要组成部分,在促进企业加强内部控制、改善管理、防范风险、提高经济效益等方面发挥了重要作用,但是审计风险的存在也可能导致审计对象的损失。在分析审计风险产生的主观和客观原因的基础上,通过加强自身组织建设和制度建设,改善人员结构,提高人员素质,借鉴成功的审计经验,学习和运用计算机审计、风险导向审计等先进的审计方法,可以有效地控制审计风险。

关 键 词:内部审计  降低风险  控制措施

The Way of Reducing Internal Auditing Risks
ZHAO Jing.The Way of Reducing Internal Auditing Risks[J].Journal of Xi'an University of Architecture & Technology(Social Science Edition),2008,27(2):17-20.
Authors:ZHAO Jing
Institution:ZHAO Jing (Shaanxi Provincial Investment Group CO. , LTD, Xi'an 710004, China)
Abstract:The internal auditing, an important component of the framework of corporate management, plays a vital role in reinforcing the internal control of the enterprise, improving management, preventing risks, enhancing economic efficiency and so on. But the existence of audit risk may possibly cause the losses of the auditees. The papaer analyzes both the subjective and the objective reasons of auditing risks. It is concluded that the audit risk can be efficiently controlled by strengthening the organization construction and the system construction, perfecting the structure of staffs, Improving the quality of staffs, learning from successful experiences and learning to use computer auditing, riskbased auditing and some other advanced audit methods.
Keywords:internal audit  reduction of the risk  control measure
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