【摘要】 "内部审计风险"是国内外学者广泛探讨的课题。其表现特征有客观性、普遍性、潜在性和可控性。它的产生形成既有内部客观因素,也有内部主观因素,必须依靠提高内审人员素质、改进内审方法、加快审计法制建设等手段加以防范与控制。更多还原

【Abstract】 Internal audit risk" is the program that domestic and international scholar discuss extensively. Its expression feature includes objectivity, generality, latentance and controllability. Its forming reason has both internal objective factor and internal subjective factor. We must protect and control it through improving the quality of internal audit staff, innovating audit methods and accelerating the legal system construction of audit etc.更多还原