论文主体内部审计风险的规避与防范对策研究 大学论文.doc

2016届毕业论文 内部审计风险的规避与防范对策研究 院 、 部： 经济与管理学院 学生姓名： 张琦敏 指导教师： 邓小龙 职称 教授 专 业： 会计学 班 级： 会计学1203班 完成时间： 2016年6月 摘 要 随着市场经营风险的加剧,企业经营方式的复杂化和企业信息使用者的多元化,审计人员在企业内部审计工作中,肩负着企业内部经济活动的检查、鉴证、评价和服务的重要职责,由于受主客观条件的限制和诸多因素的影响,必然引发审计风险。正确认识审计风险,增强风险意识,采取积极有效地预防和控制措施来规避审计风险,不断提高审计质量,进而帮助企业实现经营目标,提高运营效率。本文分五部分研究了企业内部审计风险控制的问题。首先，论文从内部审计的绪论入手，论述了企业内部审计的研究的背景及意义、国内外研究综述、研究方法与途径、结构与内容安排。接下来，阐述了内部审计的含义以及审计风险的基础理论。然后，对我国内部审计的问题及原因进行分析并从多层次多角度分析了造成这种现象的原因。再后，针对企业内部审计风险产生的原因，着重从加强内部审计独立性、加强内部审计的法制建设、提高内部审计人员的素质、严格规范审计程序，防范审计风险等方面，提出了具体的预防和控制企业内部审计风险的策略、具体措施。最后，内部审计未来进行展望。 关键词：内部审计；风险；原因；对策 ABSTRACT With the intensification of market operation risk and the complexity of enterprise management mode and the diversification of enterprise information users,Audit personnel in the enterprise internal audit work shoulde the inspection of economic activities within the enterprise, authentication, the service evaluation and important responsibilities. Due to the impact of the subjective and objective conditions and many other factors, it will inevitably lead to audit risk. people correct understanding of audit risk, strengthen risk awareness, take active and effective prevention and control measures to avoid the audit risk, and constantly improve the quality of the audit, and then help enterprises to achieve business objectives and improve operational efficiency.This paper is divided into five parts to study the problem of internal audit risk control.First of all, the paper beginning with the introduction of internal audit discusses the background and significance of the research of enterprise internal audit, domestic and foreign research review, research methods and approaches, structure and content arrangement. Next, this paper expounds the meaning of internal audit and the basic theory of audit risk. Then, it analyzes the problems and the reasons and analyzes