Thesis: Internal Audit Issues and Countermeasures Discussion

With the rapid development of China's economy and the improvement of the internationalization level of enterprises, the importance of the internal audit of enterprises is also increasing. Due to the social environment faced by enterprises and internal personnel with complexity and uncertainty, which increases the difficulty and risk of auditing, how to ensure the quality of enterprise audit work, to prevent the audit risk has become one of the main problems that enterprises need to solve.　　1 The reasons for the internal audit risk The internal audit risk mainly comes from subjective and objective factors.　Objective factors The risk of a weak internal control system. Whether the enterprise internal control system is perfect, whether the business situation is stable is the basis for the implementation of the audit supervision work, if there is no internal control system, or internal control system is virtually non-existent, or poor implementation of the internal control system, will directly lead to increased difficulty in controlling the risk. Furthermore, the more complex the business mode of operation, the more complex the internal management level, which means that the audit of the more difficult, the audit work will face the probability of error and error will also increase accordingly. The audit risk will also increase.　The independence of the internal audit organization is not enough. The internal audit organization is a unit within the organization. Under the leadership of the head of the unit to carry out work. For the unit services. Therefore, the independence of the internal audit is not as good as the social audit, in the audit process, inevitably subject to the interests of the unit constraints. Internal auditors are faced with the leadership of the unit between the leader and the leader of the relationship with the sections and departments between colleagues, the people involved are either leaders or colleagues, not directly related to the indirectly related to the audit process and conclusions inevitably involves specific personal interests, and thus the audit process is inevitably subject to the various types of people to disturb.　The imperfection of relevant laws and regulations and the changing legal environment. Sound legal system and perfect legal system is to protect the legitimate rights and interests of auditors and reduce the audit risk of legal protection, however, due to the continuous development of the economy and society makes the audit work in the ever-changing legal environment, China's laws and regulations formulated by the lag in the audit of the lack of corresponding laws and regulations in the audit of the lack of protection of laws and regulations, laws and regulations of the irrationality and the lack of operability has also increased the difficulty of the work of the auditors, and accordingly, the audit process is inevitably disturbed by all kinds of people. The irrationality and lack of operation of laws and regulations also increase the difficulty of the work of the auditors, and accordingly increase the audit risk.　Complexity of enterprise auditing business and expanding audit scope. While the enterprise is expanding rapidly, the audited business is becoming more and more complicated, which brings more difficulties for internal audit. An enterprise is no longer a single operation, may involve a number of industries, its business operations are also very different, coupled with the use of financial derivatives by the enterprise is more and more, which is likely to lead to the enterprise's accounting information system is more complex than the original, so that the possibility of error in the accounting records, omission of the possibility of the increase for the audit of the enterprise has brought about difficulties. At the same time, the audit scope of the enterprise is also expanding, including not only the financial audit but also the evaluation of the enterprise's ability to continue operations, etc. It is difficult for auditors to issue correct and comprehensive audit opinions through the inspection of the financial, thus increasing the generation of audit risk.　The subjective side of the factors of internal audit staff business quality is uneven. The quality of audit staff is the main factor determining the size of audit risk. The quality of auditors includes the level of policies and regulations, professional knowledge, experience, skills, auditing ethics and work responsibility needed to engage in auditing. Audit experience is an important skill that auditors should have, and audit experience needs to be accumulated in practice. Many of our internal auditors are only familiar with the financial accounting business, some auditors do not understand the unit's business activities and internal control. Audit experience is limited. In addition, the work responsibility and professional ethics of internal auditors are also factors affecting the audit risk. As there are still some gaps in our internal audit standards and professional ethics standards. Many internal audit organizations and personnel lack due professional norms of discipline and guidance. In short, the overall quality of internal audit personnel is low, which directly affects the depth and breadth of internal audit work. In the face of the complexity of today's internal audit object and the expansion of the content of the internal audit staff, the power of a single book. This will directly lead to the generation of audit risk.　The limitations of internal audit and the audit of the defects of the means of risk. First, in China's business management, internal auditors are both the supervision of business management activities of the main body, but also the implementation of business management activities of the object, on the one hand, to safeguard national interests. On the other hand, according to the operator's will to maintain the interests of the enterprise, when the national interest and the interests of the enterprise conflict, some auditors tend to choose the latter, which naturally violates the principle of auditing, increasing the audit risk. Secondly, the audit technology from the past manual review development to the current electronic computer-assisted audit, greatly improving the quality and efficiency of audit work. But the audit technology and audit techniques are still deficient and defective, from the current internal audit should be technically effective, and did not achieve the best results of the audit, therefore, the audit limitations and means lagging behind will inevitably lead to the occurrence of audit risk.　The risk of belittling the audit. The development of the audit is a continuous exploration process. In recent years, due to the transformation and restructuring of enterprises, the establishment of a modern enterprise system, standardize the corporate governance structure, the internal audit is getting more and more attention. But in practice, many managers still lack the necessary understanding of the role of the audit, only the audit as a procedure to verify financial data, failed to play the role of audit supervision, and some even avoided, resulting in a lack of audit in the management of the corresponding position, largely reducing the status and role of the audit, not only can not be audited with the juice of the "independence, authority < /p>






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