风险导向审计在公共事业单位内部审计中的应用研究

风险导向审计是在账项导向审计和制度导向审计的基础上发展起来的一种新的审计模式,是加强内部控制、强化风险管理、提高内审工作效率、降低审计风险的有效手段。探讨了将风险导向理念引入公共事业单位内审领域的必要性,分析了当前公共事业单位内部审计存在的主要问题,结合公共事业单位面临的现状,提出了完善公共事业单位风险导向内部审计的建议。

A Study on the Application of Risk-based Audit of Internal Audit in the Public Institutions

Risk-based audit is a new audit pattern which is developed on the basis of accounts oriented audit and system oriented audit. It＇ s an effective way to strengthen internal controls and risk management, improve the quality of internal audit work and reduce audit risk. Although this new audit pattern is still in the initial exploratory phase in the public institutions, it absolutely indicates the development direction of the internal audit in the public institutions This paper analyzes the definition of risk-based audit, the necessity of the introduction of risk-based audit to the public institutions and the main problems. By associating the current status of the public institutions, this article analyzes the internal audit procedure based on risk-based audit,and gives advice to make it perfect.