The Causes and Prevention of Internal Auditing Risk
Zhang We
Abstract
Zhang We
Abstract
Internal auditing risk is objective,specific,covert,lasting and controllable,and its causes have both subjective and objective reasons.To prevent internal auditing risk,we need to improve the quality of the auditing staff,update the internal auditing techniques and methods,enhance the independence of auditing agency,better the microenvironment and the rules and regulations of internal auditing.
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Internal auditing risk is objective,specific,covert,lasting and controllable,and its causes have both subjective and objective reasons.To prevent internal auditing risk,we need to improve the quality of the auditing staff,update the internal auditing techniques and methods,enhance the independence of auditing agency,better the microenvironment and the rules and regulations of internal auditing.
Key concepts: Internal audit, Audit, Internal control, Operational auditing, Business, Covert, Independence (probability theory), Accounting