摘要：内部审计是现代企业自我监督、自我约束机制的重要组成部分，是企业完善法人治理结构的内在需要。现代企业制度的建立既为内部审计创造了良好的工作环境和发展机遇，也对内部审计工作提出了新的、更高的要求。随着社会主义市场经济的发展和内部审计环境的日益复杂化，以及企业面临的风险日益增大和内部审计对发展的渴求，内部审计风险已经成为企业内部审计一个无法回避的问题。只有对内审风险进行全面、深刻地认识，并制定出相应的防范对策措施，才能有效地促进企业内部审计事业的健康发展。24004
本文依据审计风险的性质，针对形成内部审计风险的各个方面、各种因素，对审计风险的防范措施进行了阐述，并通过理论结合实际，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。毕业论文关键词：内部审计，管理风险，审计风险，风险防范
INTERNAL AUDIT RISK AND ITS CONTROL AND PREVENTION
ABSTRACT: Internal audit is an important part of self supervision, self - restraint mechanism of modern enterprises, enterprises to improve internal needs of corporate governance structure. The establishment of modern enterprise system of internal audit is to create a good working environment and opportunities for development, but also put forward new, higher demands on the internal audit work. With the development of socialist market economy and the internal audit environment becomes more and more complex, as well as the enterprises are facing increasing risks and internal audit on the development of craving, internal audit internal audit risk has become an unavoidable problem. Only a comprehensive, profound understanding of audit risk, and formulate measures to the corresponding preventive measures, can effectively promote the healthy development of enterprise internal auditing. Based on the nature of audit risk, the formation of internal audit risk, a variety of factors, has carried on the elaboration to the audit risk prevention measures.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, audit risk，risk prevention
目 录
引言 3
一、内部审计风险理论概述
（一）内部审计风险的概念 4
（二）内部审计风险的构成要素 4
1.固有风险 4
2.控制风险 5
3.检查风险 5
4.独立性风险 5
(三)内部审计风险的特性 5
1.客观性 6
2.普遍性 6
3.潜在性 6
4.无意性 6
二、内部审计风险成因分析
（一）内部审计风险形成的客观原因 6
1.内部审计抗御风险能力先天不足 6
2.内部审计资源有限 7
3.审计对象的复杂性和被审计单位的经营管理情况 7
（二）内部审计风险形成的主观因素 7
1.审计人员素质的高低 8
2.内部审计不规范 8
3.审计技术方法使用不当 8
三、内部审计风险的防范措施
（一）积极规避客观因素导致的审计风险 9
1. 合理制定内部审计工作规定 9
2. 科学制定审计计划 9
3. 适当的互动是内审部门了解公司内外部经济活动的有效途径 9
4. 公司应加强对内部审计的重视程度 10
（二）有效控制由主观因素引起的审计风险 10 论内部审计风险及防范+文献综述:http://www.youerw.com/kuaiji/lunwen_17322.html