On the Causes and Countermeasures of Internal Audit Risk

At present,the development of internal audit of China has relatively lagged behind.Risk even exists in internal audit because of reduced auditing authority caused by less independent auditing organization,the complexity of auditing objects,the expanded audit scope,the uncertainty of auditing procedures and methods as well as the uneven quality of auditing staff.The diversity of these causes has become a major obstacle to the development of the internal audit.Therefore,the internal audit staff should correctly understand the audit risk,trying their best to establish independence and authority of the internal audit,strengthen the control of internal accounting,regulate the internal audit procedures and methods,improve audit quality by using modern technology and tools,raise the professional level of audit staff,improve internal audit work and improve the efficiency and quality of the internal audit.