On the Causes and Countermeasures for Internal Auditing Risks
Yue Chun-feng
Abstract
Yue Chun-feng
Abstract
To be on guard against and avoid auditing risks, it is necessary to have a deep and thorough understanding of the causes and initial points for the risks in internal auditing so as to promote the development of the internal auditing in enterprises. Uncertainty is the most principal characteristic in internal auditing and the production of auditing risks is the combination of subjective and objective elements.
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To be on guard against and avoid auditing risks, it is necessary to have a deep and thorough understanding of the causes and initial points for the risks in internal auditing so as to promote the development of the internal auditing in enterprises. Uncertainty is the most principal characteristic in internal auditing and the production of auditing risks is the combination of subjective and objective elements.
Key concepts: Internal audit, Audit, Guard (computer science), Internal control, Business, Operational auditing, Principal (computer security), Risk analysis (engineering)