摘要:我國內(nèi)部審計產(chǎn)生的主要原因是1985年8月國務(wù)院頒布的《關(guān)于審計工作的暫行規(guī)定》明確指出，國務(wù)院和縣級以上地方各級人民政府各部門、大中型企事業(yè)組織，應(yīng)當(dāng)建立內(nèi)部審計監(jiān)督制度，這種背景下出現(xiàn)的內(nèi)部審計，實(shí)際上是一種行政命令的產(chǎn)物，在初期形成了片面強(qiáng)調(diào)外向性服務(wù)及作為國家審計基礎(chǔ)而存在的內(nèi)部審計模式。這種審計模式實(shí)際上導(dǎo)致了人們對內(nèi)部審計職能上的模糊認(rèn)識，不利于甚至阻礙著內(nèi)部審計理論與實(shí)務(wù)的發(fā)展。在抓緊內(nèi)部審計的同時，我們應(yīng)該完善審計風(fēng)險管理。國內(nèi)主要以國家審計風(fēng)險入手，從審計環(huán)境、審計主體、審計客體和審計技術(shù)四個方面來分析審計風(fēng)險的因素。最后提出有效管理和控制國際風(fēng)險管理應(yīng)采取的對策。促使審計機(jī)關(guān)及其從業(yè)人員樹立審計風(fēng)險觀念。建立健全的審計風(fēng)險管理機(jī)制。提高審計質(zhì)量，減少和規(guī)避企業(yè)經(jīng)營風(fēng)險管理。

關(guān)鍵詞：內(nèi)部審計；審計模式；審計風(fēng)險；風(fēng)險管理

Abstract:Our country's internal audit is the main causes of the August 1985 the state council promulgated the provisional regulations on audit work "explicitly pointed out, the state council and the local people's governments at all levels above the county level each department, organization of large and medium-sized enterprises, it shall establish an internal audit supervision system, this background in internal audit, actually is a product of the executive order, in early formed a one-sided emphasis on extraversion service and as a national audit of the existence of a foundation and internal audit mode. This audit mode actually cause people to the internal audit function of fuzzy understanding, not even that hinder the internal auditing theory and practice of development. At the same time try to internal audit, we should perfect the audit risk management. The domestic main with the national audit risk of audit environment, from audit main body, the audit object and audit technology four aspects of auditing risk factors analysis. Finally put forward Effective management and control international audit risk management some countermeasures that should be adopted. Make audit institutions and their workers set up the audit risk perception. A sound audit risk management mechanism. Improve the auditing quality, reduce and avoid the risk.

Key Words：Internal auditing；Audit mode；Audit risk；Risk managemen

內(nèi)部審計在企業(yè)風(fēng)險管理中起著重要的作用，內(nèi)部審計人員可以運(yùn)用自己在風(fēng)險管理方面的專業(yè)知識。從獨(dú)立客觀的角度為管理層提供有的價值的保證和咨詢服務(wù)，提高單位的風(fēng)險管理水平。內(nèi)部審計人員也可以通過分析環(huán)境和風(fēng)險變化，檢查內(nèi)部控制是否已經(jīng)更新，是否能控制新的風(fēng)險。還可以通過后續(xù)審計管理層對審計中發(fā)現(xiàn)的問題及對意外事項的處理情況，檢查新的控制措施是否有效，將分析結(jié)果和建議提供給管理層一邊改進(jìn)控制的措施。最大化的將內(nèi)部審計和風(fēng)險管理結(jié)合是本文的宗旨。