摘要:隨著經(jīng)濟的不斷發(fā)展,企業(yè)規(guī)模的持續(xù)擴大,經(jīng)濟業(yè)務也越來越復雜,會計信息失真及會計舞弊的現(xiàn)象也越來越嚴重了。然而由于企業(yè)內部審計和內部控制體系的種種不完善所導致的企業(yè)財務、經(jīng)營問題層出不斷。作為防范企業(yè)經(jīng)營管理風險的內部審計和內部控制系統(tǒng)已經(jīng)成為研究的熱點問題,內部審計與內部控制各自所起的作用也日益突出。

　　　所以,本文對如下幾個方面做出論述：如何建立健全的企業(yè)內部控制制度和內部審計制度；剖析內部控制與內部審計的相互關系及作用；對現(xiàn)實存在的內部控制與內部審計的不足點做出有效的決策。從而促進二者之間的相互協(xié)調,提高企業(yè)防范風險能力,培養(yǎng)企業(yè)核心競爭能力。

關鍵詞：會計舞弊；內部控制；內部審計；防范風險

Abstract:With the constant development of economy,the scale of the enterprise, expanding economic business also more and more complicated,the distortion of accounting information and the phenomenon of accounting fraud is also more and more serious. However,because of enterprise internal audit and the internal control system of all kinds of not perfect in the enterprise financial and management problems are constantly. As a guard against the enterprise management risk of internal audit and the internal control system has become the research hotspots,internal audit and internal control the role of their respective has become more obvious.

　　　So,this paper discusses the following aspects make:how to establish and perfect the internal control system of enterprise and the internal audit system;Internal control and analysis of the internal audit activity and the mutual relationship between the role;For a real internal control and internal audit of the shortcomings of the points made effective decisions. So as to promote the coordination between each other,improve enterprise risk prevention ability,cultivate enterprise core competitive ability.

Key Words: accounting fraud；internal control；internal audit；risk prevention 

　　　內部控制和內部審計都是人類社會生發(fā)展到一定階段的必然產(chǎn)物。特別是經(jīng)濟體制改革不斷深化的今天，對經(jīng)濟活動進行有效監(jiān)督，提高經(jīng)濟效益是企業(yè)的重要使命之一。在面臨市場經(jīng)濟的激烈競爭形勢下，企業(yè)若想持續(xù)發(fā)展，就必須加強對自身內部控制的建設。另外，內部審計是內部控制的重要組成部分，又是內部控制得以實現(xiàn)的必要手段，建立健全的內部控制體制和內部審計制度，對于杜絕資產(chǎn)核算失真和提高企業(yè)管理能力具有重要的作用。因此，對內部控制與內部審計的關系研究是具有重大現(xiàn)實意義的。

　　　因此，本文通過對內部控制與內部審計的關系展開闡述，進一步研究企業(yè)內部審計與內部控制的相互作用和影響，對當今企業(yè)存在的各種內部控制系統(tǒng)缺失、內部審計失效等問題，提出改善的措施，以便充分發(fā)揮企業(yè)內部審計在內部控制體系下的職能，共同促進企業(yè)管理水平的提高。