内部审计在会计风险管理中的应用探讨.docxVIP

PAGE PAGE 12 内部审计在会计风险管理中的应用探讨 内 容 摘 要 这是一个发展的时代，我国的经济发展繁荣昌盛随之也推动着我国企业的发展。在这个大环境下企业想要长远稳定的经营下去，企业的会计信息是否及时、准确、真实有着关键性的影响。因此，在这个全新的环境里，对会计信息的管控是十分必要的，只有这样才能够降低风险发生的可能性，让企业平稳安全的发展。 本文分为八大部分对内部审计和会计风险管理进行探讨研究:第一部分是前言，简单介绍了我国当前经济社会的背景，还有一部分关于审计和会计风险的真实案例；第二部分重要介绍什么是内部审计和会计风险管理还有它们的意义；第三部分主要讲内部审计的职责；第四部分是对会计风险产生的原因的介绍；第五部分是对审计风险产生的原因的分析；第六部分是优秀企业在面对审计和会计风时采取的有效措施；第七部分是对其他中小企业如何应对风险的探讨；第八部分为本文的结论部分。 关键词：内部审计，会计风险管理，应用 Abstract This is an era of development. The prosperity of Chinas economic development also promotes the development of Chinas enterprises. In this environment, if an enterprise wants to operate stably in the long run, whether the accounting information of the enterprise is timely, accurate and true has a key impact. Therefore, in this new environment, the control of accounting information is very necessary. Only in this way can we reduce the possibility of risk and make the enterprise develop smoothly and safely. This paper is divided into eight parts to discuss internal audit and accounting risk management: the first part is the preface, which briefly introduces the background of our countrys current economy and society, and also a part of the real case about audit and accounting risk; The second part introduces what is internal audit and accounting risk management and their significance; The third part mainly focuses on the responsibilities of internal audit; The fourth part is the introduction of the causes of accounting risk; The fifth part is the analysis of the reasons for audit risk; The sixth part is the effective measures that the excellent enterprises take in the face of audit and accounting style; The seventh part is the discussion on how to deal with the risk of other small and medium-sized enterprises; The eighth part is the conclusion part of this paper. Key words:Internal audit, accounting risk management, application 一、前言 随着当前社会、科技、经济、文化飞速向前发展，我国的企业也被推动着向前发展。而在这个发展阶段中，能否及时对风险做出应对是十分关键的，从市场经济的角度来看这是必然结果。从企业自身的角度来看的话，内部审计风险就是企业工作的人员因为其他原因做