浅析集团管控模式下内部审计风险防范

提出了在集团管控模式下的审计模式、范围拓展、风险意识、人员素质方面存在的内部审计风险,指出通过风险导向审计、内部控制制度审计、提高审计人员素质、规范审计业务、内部质量控制制度等措施来降低审计风险。

Analysis on Inner Auditing Risk Prevention Under Group Management and Control Mode

The paper pointed out the inner auditing risks of the auditing mode, scope development, risk sense and personnel quality under the group management and control mode. The paper pointed out that the risk guide auditing, the auditing with the inner control regulation, the auditing personnel quality improvement, auditing business standardization, the inner quality control regulation and other measures could be applied to reduce and prevent the auditing risks.