内部控制审计风险研究

内部控制审计起源于20世纪70年代的美国,中国于2002年才开始建立内部控制审计制度。由于中国的内部控制审计业务起步较晚,在运行中存在主体单一、相关规范缺乏强制性和内部控制不健全等问题。为此,应加强企业内部控制与内部审计之间的联系,加快培养内部控制审计复合人才,对内部控制审计与财务审计进行整合,有效控制风险,使其业务有序、规范进行。

Study on Internal Control Audit Risk

Internal control audit originated from the United States in the 1970s,in 2002 China began to establish the internal control audit system.Because of China's internal control auditing business started late,existing the subject single,lack of mandatory of the related standard and imperfect internal control etc problems in the operation,therefore we should strengthen the connection between the enterprises' internal control and internal audit,speed up the training of the internal control auditing compound talent...