财务管理论文-内审计风险及其控制与防范研究——以上海长江旭普林建筑工程有限公司为例.doc

内部审计风险及其控制与防范研究 ——以上海长江旭普林建筑工程有限公司为例 摘 要 随着中国现代化企业制度的建立，我国社会主义市场经济体制的逐步完善，国内外市场激烈竞争特别是管理风险所带来的压力，必将促使中国政府和企业的投资者、经营者更加重视企业内部审计的工作。 内部审计作为我国当前审计监督体系中三大审计之一,是企业内部控制系统的重要组成部分,是企业领导决策和民众监督的“眼睛”。 然而,目前依然有许多的企业没有认识到内部审计的重要性,以至于内部审计未能发挥出其应有的作用,致使在当前的企业日常经营活动中,违法违规的现象层层迭出,经济犯罪问题也时有发生。 但随着内部审计逐渐深入到企业。我们有理由相信，未来会影响该行业发展的因素会越来越少，我国企业内部审计事业也将摆脱各种制约，进入一个新的发展时期。 本文通过理论结合实际。从企业内部审计出发，提出对内部审计风险的控制与防范的方法。 关键词：内部审计，管理风险，控制防范，审计风险  INTERNAL AUDIT RISK AND ITS CONTROL AND PREVENTION ——BASE ON SHANGHAI CHANGJIANG ZUBLIN CONSTRUCTION AND ENGINEERING CO. ABSTRACT With the establishment of modern enterprise system in China, Chinas socialist market economic system gradually improved, fierce competition in the domestic market, especially the pressure of managing risk will urge the Chinese government and business investors, operators pay more attention to internal audit work. Internal audit as one of the three audit in system of audit supervision. It’s an important part of internal control system. It’s also the eyes of the leaders and the public. However, many companies do not realize the importance of internal audit now, so internal audit failed to play its due role what made many illegal phenomenon in the activities economy. But with the internal audit go deep into the enterprise gradually. We can believe that the factors affect the development of internal audit will gradually reduce in the future. Chinas audit industry will enter a new period of development. In this paper, starting from the internal audit, integrate theory with practice to raise some methods to control and prevention the internal audit risk. Key words: internal audit, management risk, control and prevention, audit risk  目 录 1绪 论 1 1.1 选题背景 1 1.2 文献回顾 1 1.2.1国外文献回顾 2 1.2.2国内文献回顾 2 1.3 研究思路与本文结构 2 2 理论概述 4 2.1审计风险的概念 4 2.2内部审计风险的理论概念 4 2.21内部审计风险的概念 4 2.22内部审计风险的成因 5 2.23内部审计风险的特性 5 2.3 内部审计风险的控制与防范 5 3 案例分析 8 3.1调研企业概述 8 3.1.1调研企业的基本情况 8 3.1.2调研企业财务会计人员的分工及责任描述 8 3.2调研企业分析 9 3.21调研企业会计系统的说明 9 3.