摘要
内部审计是一项独立、客观的保证和咨询活动，其目的在于增加价值和改进组织的运作，通过系统化和规范化的方法，评价和改进风险管理、控制和管理其有效性，帮助组织实现目标。本文主要分析了企业内部审计风险的现状及成因，并对我国现代企业的内部审计功能与方法提出了发展的对策和建议。
关键词 内部审计 风险 成因 防范措施
目录
摘要·······························································I
引言·······························································1
内部审计风险概述············································2
内部审计风险的含义·······································2
内部审计风险的特征·······································2
审计风险的主要组成·······································2
二、企业内部审计风险的原因分析·····································3
（一）企业内审机构的相对独立性是产生审计风险的客观原因·········3
（二）相关领导对审计工作是否重视是审计风险难以规避的重要原因····3
（三）相关法律法规不健全增加了企业内部审计风险·················3
（四）部分企业内审人员观念陈旧，服务意识淡薄···················3
（五）企业内部审计技术和方法本身隐含较大审计风险···············4
三、企业内部审计风险的防范与控制措施·······························5（一）建立健全独立的内部审计部门·······························5
（二）从严要求内部审计工作程序··································6
（三）改进内部审计的方法，使用风险基础审计方法·················6
（四）建立科学的风险评估机制，发挥内部审计的增值功能···········6
（五）完善与内部审计相关的一系列法律、法规制度·················7
（六）提升内部审计人员的综合素质·······························7
四、结语····························································9
参考文献··························································10
致谢······························································11
