摘 要
现代企业制度离不开内部审计。内部审计是审计监督体系的重要组成部分，它是企业发展的自身需要，是检查企业内部资源的利用是否合理有效，以及企业的目标是否达到的重要手段。复杂多变的经营环境使现代企业面临众多不确定性，而这些不确定性也必然给内部审计带来影响，从而加大审计风险。如何防范和化解内部审计风险，成为内部审计研究的现实课题。
xx家电公司是一家上市不久的民营企业，内部审计还不够完善，存在着许多问题。本文拟以xx家电公司为研究对象，围绕降低企业内部审计风险这一主题，从审计风险的基本问题着手，运用内部审计理论、风险控制理论、现行审计风险模型、以及全面全过程审计的思路，剖析审计风险形成的原因，并给出了有针对性的改进措施。其中特别针对xx家电目前阶段审计方面存在的具体问题，分析可能发生的审计风险，使措施更具有可操作性和实战性，希望能以此来提高和促进xx家电的内部审计水平，同时对同类企业产生借鉴意义。
关键词：内部审计，审计风险，风险控制
Abstract
Modern enterprise system can't be separated from the internal audit. The internal audit is audit supervision system important component. It is oneself need that enterprise develops, It is important examining way that the resource making use of is rational or not is effective for established policy, procedure carry out. It is also the basic assurance that company governing validity. Complex and volatile management environment makes modern enterprise be confronted with a lot of uncertainties, but, these uncertainties bring effect to internal audit, thereby enlarge auditing risk. How to keep watch and resolve internal audit risk become the real problem of internal audit studying.
The YongLe electrical appliance company is a non-governmentally operated enterprise, the internal audit is not perfect and exists a lot of problems. The thesis is drawn up about reducing internal audit risk takes the YongLe electrical appliance company as the object of study, this one subject, from the fundamental problem auditing risk sets about, apply auditing sum risk control theory，audit eva luate theory, audit risk ， analyses the improvement measure having audited a reason for the formation of risk, and having been given to out have a pertinence. The stage audits aspect at present among them especially specifically for YongLe electrical appliance having concrete problem, analyses auditing may happen risk, makes measure have operatability and the actual combat more, hope that the internal audit come to raise and promote the YongLe electrical appliance on this account horizontal, at the same time to the same kind enterprise to use significance for reference.
Key Words: internal audit , audit risk, risk control
目 录
摘 要…………………………………………………………………………………………I
ABSTRACT
目 录…………………………………………………………………………………………II
第一章 绪论……………………………………………………………………………………1
1．1 选题背景 1
1．2国内外研究现状 1
1．2．1国外研究现状 1
1．2．2国内研究现状 2
1．3研究目的和意义 2
1．3．1研究目的 2
1．3．2研究意义 2
1．4论文基本思路 3
2. 内部审计风险的相关理论…………………………………………………………………3
2.1审计风险的定义 3
2.2内部审计风险的涵义 4
2.3内部审计风险的模型 4
2. 3. 1审计风险的模型
2. 3. 2内部审计风险与审计重要性和审计证据之间的关系
第三章 xx家电公司内部审计现状及分析…………………………………………………6
3.1 xx家电公司现状及分析 6
3.2 xx家电公司内部审计现状及发展历程 7
3.3 xx家电公司内部审计风险及成因分析 8
3. 3. 1外部环境和审计客体因素分析 9
3. 3. 2审计主体因素分析 9
3．3．3审计程序和方法的因素分析 11
第四章xx家电公司内部审计风险控制对策研究
4.1对内部审计机构变革的建议 13
4.2对完善内部审计运行体制的建议 13
4．2．1完善审计复核制度 13
4．2．2加强约束机制 14
4．2．3建立激励机制 16
4.3对完善审计质量控制规范的建议 16
4．3．1制定科学的审计方案 17
4．3．2规范审计工作底稿 19
4．3．3客观公正进行评价 20
4.4对构建全过程审计控制的建议 21
4. 4. 1强化符合性测试的作用 22
4. 4. 2减少对审计风险的主观判断 22
4.5提高审计人员素质 23
4. 5. 1完善岗位职责和要求 23
4. 5. 2扩大人员配备范围 23
4. 5. 3加强后续教育 23
4. 5. 4加强职业道德教育 24
结 论…………………………………………………………………………………………25
致 谢…………………………………………………………………………………………26
参考文献………………………………………………………………………………………27
附录1…………………………………………………………………………………………
附录2…………………………………………………………………………………………。
