摘 要
現(xiàn)代企業(yè)制度離不開內部審計。內部審計是審計監(jiān)督體系的重要組成部分，它是企業(yè)發(fā)展的自身需要，是檢查企業(yè)內部資源的利用是否合理有效，以及企業(yè)的目標是否達到的重要手段。復雜多變的經(jīng)營環(huán)境使現(xiàn)代企業(yè)面臨眾多不確定性，而這些不確定性也必然給內部審計帶來影響，從而加大審計風險。如何防范和化解內部審計風險，成為內部審計研究的現(xiàn)實課題。
xx家電公司是一家上市不久的民營企業(yè)，內部審計還不夠完善，存在著許多問題。本文擬以xx家電公司為研究對象，圍繞降低企業(yè)內部審計風險這一主題，從審計風險的基本問題著手，運用內部審計理論、風險控制理論、現(xiàn)行審計風險模型、以及全面全過程審計的思路，剖析審計風險形成的原因，并給出了有針對性的改進措施。其中特別針對xx家電目前階段審計方面存在的具體問題，分析可能發(fā)生的審計風險，使措施更具有可操作性和實戰(zhàn)性，希望能以此來提高和促進xx家電的內部審計水平，同時對同類企業(yè)產(chǎn)生借鑒意義。
關鍵詞：內部審計，審計風險，風險控制

Abstract
Modern enterprise system can't be separated from the internal audit. The internal audit is audit supervision system important component. It is oneself need that enterprise develops, It is important examining way that the resource making use of is rational or not is effective for established policy, procedure carry out. It is also the basic assurance that company governing validity. Complex and volatile management environment makes modern enterprise be confronted with a lot of uncertainties, but, these uncertainties bring effect to internal audit, thereby enlarge auditing risk. How to keep watch and resolve internal audit risk become the real problem of internal audit studying.
The YongLe electrical appliance company is a non-governmentally operated enterprise, the internal audit is not perfect and exists a lot of problems. The thesis is drawn up about reducing internal audit risk takes the YongLe electrical appliance company as the object of study, this one subject, from the fundamental problem auditing risk sets about, apply auditing sum risk control theory，audit eva luate theory, audit risk ， analyses the improvement measure having audited a reason for the formation of risk, and having been given to out have a pertinence. The stage audits aspect at present among them especially specifically for YongLe electrical appliance having concrete problem, analyses auditing may happen risk, makes measure have operatability and the actual combat more, hope that the internal audit come to raise and promote the YongLe electrical appliance on this account horizontal, at the same time to the same kind enterprise to use significance for reference.

Key Words: internal audit , audit risk, risk control

目 錄
摘 要…………………………………………………………………………………………I
ABSTRACT
目 錄…………………………………………………………………………………………II
第一章 緒論……………………………………………………………………………………1
1．1 選題背景 1
1．2國內外研究現(xiàn)狀 1
1．2．1國外研究現(xiàn)狀 1
1．2．2國內研究現(xiàn)狀 2
1．3研究目的和意義 2
1．3．1研究目的 2
1．3．2研究意義 2
1．4論文基本思路 3
2. 內部審計風險的相關理論…………………………………………………………………3
2.1審計風險的定義 3
2.2內部審計風險的涵義 4
2.3內部審計風險的模型 4
2. 3. 1審計風險的模型
2. 3. 2內部審計風險與審計重要性和審計證據(jù)之間的關系
第三章 xx家電公司內部審計現(xiàn)狀及分析…………………………………………………6
3.1 xx家電公司現(xiàn)狀及分析 6
3.2 xx家電公司內部審計現(xiàn)狀及發(fā)展歷程 7
3.3 xx家電公司內部審計風險及成因分析 8
3. 3. 1外部環(huán)境和審計客體因素分析 9
3. 3. 2審計主體因素分析 9
3．3．3審計程序和方法的因素分析 11
第四章xx家電公司內部審計風險控制對策研究
4.1對內部審計機構變革的建議 13
4.2對完善內部審計運行體制的建議 13
4．2．1完善審計復核制度 13
4．2．2加強約束機制 14
4．2．3建立激勵機制 16
4.3對完善審計質量控制規(guī)范的建議 16
4．3．1制定科學的審計方案 17
4．3．2規(guī)范審計工作底稿 19
4．3．3客觀公正進行評價 20
4.4對構建全過程審計控制的建議 21
4. 4. 1強化符合性測試的作用 22
4. 4. 2減少對審計風險的主觀判斷 22
4.5提高審計人員素質 23
4. 5. 1完善崗位職責和要求 23
4. 5. 2擴大人員配備范圍 23
4. 5. 3加強后續(xù)教育 23
4. 5. 4加強職業(yè)道德教育 24

結 論…………………………………………………………………………………………25
致 謝…………………………………………………………………………………………26
參考文獻………………………………………………………………………………………27
附錄1…………………………………………………………………………………………
附錄2…………………………………………………………………………………………。