摘要
本文以风险管理为导向,通过辨识内部审计整改过程存在的风险,将风险管理与企业内部控制体系建设相结合,系统地构建一套有效的审计整改机制,以规范内部审计整改工作,提高内部审计整改质量与效率,促进内部审计价值的实现。
This paper takes risk management as the guidance, By identifying the risks in the process of internal audit rectification,combines risk management with the construction of enterprise internal control system, systematically constructs an effective audit rectification mechanism, standardizes the internal audit rectification work, improves the quality and efficiency of internal audit rectification, and promotes the realization of internal audit value.
引文
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[2]董绪林,企业内部审计整改的难点与对策[J].山东冶金,2015(3):61-62.
[3]赵春和,韩宝星,审计整改提升企业管理水平[J].国家电网,2014(10):80-81.
[4]曲靖供电局监察审计部,在审计整改中强化审计闭环管理的探索[J].云南电业.2016(6):38-39.