摘要
信息化环境下,企业经济活动发生了巨大的变化,内部审计工作面临许多新的风险。企业内部审计风险评估的程序和内容:对企业战略经营风险、固有风险和控制风险进行分析和评估,确定检查风险,决定实质性程序的性质、时间以及范围。企业内部审计加强风险控制的措施:加强对信息系统设计开发阶段、内部控制和安全的风险控制;抓好审前调查、方案制定和审计查证环节;提供内部规章制度、技术方法和人员素质保障。
Great changes have taken place in enterprise economic activities under information environment,therefore,internal audit work is faced with many new risks.Procedure and content of enterprise internal audit risk assessment include analyzing and assessing the enterprise strategic management risk,inherent risk and control risk,confirming and checking the risks,and determining the nature,time,and scope of the substantive procedures.Measures to strengthen the risk control to enterprise internal audit include strengthening the information system design and development stage,internal control and security risk control;paying attention to the pre-audit investigation,plan formulation and audit verification link;providing internal rules and regulations,technical methods and personnel quality assurance.
出处
《胜利油田党校学报》
2015年第2期96-98,共3页
Journal of The Party School of Shengli Oilfield
关键词
信息化环境
内部审计风险
风险评估
风险控制
information environment
risk in internal audit
risk assessment
risk control
