| 新经济环境下内部审计风险形成的主客观因素及防范 |
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| 引用本文： | 王新燕.新经济环境下内部审计风险形成的主客观因素及防范[J].兵团教育学院学报,2006,16(3):9-11. |
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| 作者姓名： | 王新燕 |
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| 作者单位： | 石河子大学审计处,新疆,石河子,832003 |
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| 摘 要： | 本文从客观和主观两个方面分析社会主义市场经济条件下,内部审计风险形成的原因,并尝试提出了相应的防范措施,即增强内部审计人员的风险意识、提高内部审计队伍的整体素质、采用内部审计的科学方法、加强内部审计的机构管理和完善内部审计的监控制度。
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| 关 键 词： | 内部审计 风险 防范 |
| 文章编号： | 1009-1548（2006）03-0009-03 |
| 收稿时间： | 2006-04-05 |
| 修稿时间： | 2006-04-05 |
Risk and Defense of a Internal Audit under a New Economical Environment |
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| WANG Xin-yan.Risk and Defense of a Internal Audit under a New Economical Environment[J].Journal of Bingtuan Education Institute,2006,16(3):9-11. |
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| Authors: | WANG Xin-yan |
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| Institution: | Department of audit, Shihezi University, Shihezi, Xinjiang, 832003, China |
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| Abstract: | This paper analyzes the cause of forming the internal audit risk from two aspects of objectivity and subjectivity under the socialism market economical condition,and puts forward the corresponding measures to be on guard against,which is to strengthen the risk consciousness and improve the qualities of the whole internal auditors,adopt the scientific ways,strengthen management of the organization and perfect the controling systems of internal audit. |
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| Keywords: | internal audit risk be on guard against |
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