摘 要
現(xiàn)代企業(yè)制度離不開內(nèi)部審計(jì)。內(nèi)部審計(jì)是審計(jì)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(nèi)部資源的利用是否合理有效，以及企業(yè)的目標(biāo)是否達(dá)到的重要手段。復(fù)雜多變的經(jīng)營(yíng)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(nèi)部審計(jì)帶來影響，從而加大審計(jì)風(fēng)險(xiǎn)。如何防范和化解內(nèi)部審計(jì)風(fēng)險(xiǎn)，成為內(nèi)部審計(jì)研究的現(xiàn)實(shí)課題。
xx家電公司是一家上市不久的民營(yíng)企業(yè)，內(nèi)部審計(jì)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(duì)象，圍繞降低企業(yè)內(nèi)部審計(jì)風(fēng)險(xiǎn)這一主題，從審計(jì)風(fēng)險(xiǎn)的基本問題著手，運(yùn)用內(nèi)部審計(jì)理論、風(fēng)險(xiǎn)控制理論、現(xiàn)行審計(jì)風(fēng)險(xiǎn)模型、以及全面全過程審計(jì)的思路，剖析審計(jì)風(fēng)險(xiǎn)形成的原因，并給出了有針對(duì)性的改進(jìn)措施。其中特別針對(duì)xx家電目前階段審計(jì)方面存在的具體問題，分析可能發(fā)生的審計(jì)風(fēng)險(xiǎn)，使措施更具有可操作性和實(shí)戰(zhàn)性，希望能以此來提高和促進(jìn)xx家電的內(nèi)部審計(jì)水平，同時(shí)對(duì)同類企業(yè)產(chǎn)生借鑒意義。
關(guān)鍵詞：內(nèi)部審計(jì)，審計(jì)風(fēng)險(xiǎn)，風(fēng)險(xiǎn)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(guó)內(nèi)外研究現(xiàn)狀 1
1．2．1國(guó)外研究現(xiàn)狀 1
1．2．2國(guó)內(nèi)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(nèi)部審計(jì)風(fēng)險(xiǎn)的相關(guān)理論…………………………………………………………………3
2.1審計(jì)風(fēng)險(xiǎn)的定義 3
2.2內(nèi)部審計(jì)風(fēng)險(xiǎn)的涵義 4
2.3內(nèi)部審計(jì)風(fēng)險(xiǎn)的模型 4
2. 3. 1審計(jì)風(fēng)險(xiǎn)的模型
2. 3. 2內(nèi)部審計(jì)風(fēng)險(xiǎn)與審計(jì)重要性和審計(jì)證據(jù)之間的關(guān)系
第三章 xx家電公司內(nèi)部審計(jì)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(nèi)部審計(jì)現(xiàn)狀及發(fā)展歷程 7
3.3 xx家電公司內(nèi)部審計(jì)風(fēng)險(xiǎn)及成因分析 8
3. 3. 1外部環(huán)境和審計(jì)客體因素分析 9
3. 3. 2審計(jì)主體因素分析 9
3．3．3審計(jì)程序和方法的因素分析 11
第四章xx家電公司內(nèi)部審計(jì)風(fēng)險(xiǎn)控制對(duì)策研究
4.1對(duì)內(nèi)部審計(jì)機(jī)構(gòu)變革的建議 13
4.2對(duì)完善內(nèi)部審計(jì)運(yùn)行體制的建議 13
4．2．1完善審計(jì)復(fù)核制度 13
4．2．2加強(qiáng)約束機(jī)制 14
4．2．3建立激勵(lì)機(jī)制 16
4.3對(duì)完善審計(jì)質(zhì)量控制規(guī)范的建議 16
4．3．1制定科學(xué)的審計(jì)方案 17
4．3．2規(guī)范審計(jì)工作底稿 19
4．3．3客觀公正進(jìn)行評(píng)價(jià) 20
4.4對(duì)構(gòu)建全過程審計(jì)控制的建議 21
4. 4. 1強(qiáng)化符合性測(cè)試的作用 22
4. 4. 2減少對(duì)審計(jì)風(fēng)險(xiǎn)的主觀判斷 22
4.5提高審計(jì)人員素質(zhì) 23
4. 5. 1完善崗位職責(zé)和要求 23
4. 5. 2擴(kuò)大人員配備范圍 23
4. 5. 3加強(qiáng)后續(xù)教育 23
4. 5. 4加強(qiáng)職業(yè)道德教育 24

結(jié) 論…………………………………………………………………………………………25
致 謝…………………………………………………………………………………………26
參考文獻(xiàn)………………………………………………………………………………………27
附錄1…………………………………………………………………………………………
附錄2…………………………………………………………………………………………。