2004•Journal of Chongqing Institute of TechnologyRequires access

On the Causes and Countermeasures for Internal Auditing Risks

Yue Chun-feng

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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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What this paper is about

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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Available 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.

Key concepts: Internal audit, Audit, Guard (computer science), Internal control, Business, Operational auditing, Principal (computer security), Risk analysis (engineering)

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