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内部审计风险分析
引用本文:史海燕.内部审计风险分析[J].价值工程,2012,31(36):164-165.
作者姓名:史海燕
作者单位:晋中供电分公司,晋中,030600
摘    要:内部审计风险同其他风险一样,风险本身及形成的原因是变化发展的、动态的,风险会始终存在,内部审计机构在审计风险和应对风险的不断博弈中,一方面力图实现内部审计的监督约束、咨询功能,为企业这艘大船始终注入积极正向的力量,实现增加企业价值的目标,另一方面,也籍此体现自身的价值,努力实现自身的发展。

关 键 词:内部审计  风险  分析

Internal Audit Risk Analysis
SHI Hai-yan.Internal Audit Risk Analysis[J].Value Engineering,2012,31(36):164-165.
Authors:SHI Hai-yan
Institution:SHI Hai-yan(Jinzhong Electric Power Supply Company,Jinzhong 030600,China)
Abstract:Internal audit risk is same with other risks.The risk itself and the causes are changing,dynamic,and the risk will always be there.In the game of audit risk and measures on audit risk,internal audit,on the one hand,organization tries to implement the supervision and restrain,and consulting function of internal audit for injecting positive power for enterprise,and reaching the goal of increasing enterprise value;on the other hand,it also use this reflect their own value,spares no efforts in achieving their own development.
Keywords:internal audit  risk  analysis
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