浅谈内部审计风险的防范与规避

审计风险是客观存在的。审计风险按其形成原因可分为固有风险、控制风险和检查风险三大类。增强内审人员的风险防范意识,最大限度地降低内部审计风险,提高内部审计工作质量是内部审计工作的当务之急。解决这一问题的根本途径就是弄清内部审计风险产生的必然性和可控性,并采取相应的防范和控制措施。

On prevention and avoidance of internal audit risk

Audit risk exists objectively. According to its forming reasons,audit risk can be divided into inherent risk、control risk and inspection risk. To strengthen the risk prevention consciousness of internal audit staff and reduce internal audit risk at maximum extent,it is urgent for internal audit work to raise working quality. The basic approach to solve this problem is to make clear the certainty and controllability that internal audit risk produces,and adopt the corresponding measure of prevention and control.