论内部审计和内部控制

摘　　要

     近年来，从邯郸金库监守自盗案到三鹿奶粉案再到意大利乳业巨头帕玛拉特公司的财务欺诈案等一系列的财务舞弊案件造成了社会财富的惨痛损失并威胁到经济的正常运行，由此，引起了政府及有关部门的高度重视。这些案件发生的原因很大程度是由于对内部控制的内容设置不够合理，没有建立内部审计机构；即使已经建立内部审计机构的也没有充分发挥其应有的作用，使内部控制制度形同虚设，失去了应有的严肃性。事实证明在市场经济风险日益增大的今天，企业经营者必须高度重视内部审计在内部控制中的作用，创新审计手段，完善控制环节，才能更好地发挥企业内部审计的职能，使其更好地为企业内部控制的有效运行服务。本论文先后分析了我国内部审计与内控制的含义、作用、发展与现状后深入探讨二者关系，从而论证了利用内部审计来加强内部控制。

关键词：内部审计；内部控制；风险导向审计
On the internal audit and internal control
ABSTRACT

In recent years,the Handan treasury embezzlement case ，the Sanlu milk powder case ，the Italian dairy giant Parmalat case, and a series of financial fraud cases led to the tragic loss of social wealth and a threat to the normal operation of the economy, As a result, it has attached great importance of the government and relevant departments . To a large extent,these cases occur because the setting of internal control contents is not reasonable enough, some enterprise does not establish an internal audit institutions; even have an internal audit agency did not fully play its proper role, so that the internal control system exists in name only, loss of due seriousness. The fact that growing economic risks in the market today, enterprises must attach great importance to internal auditing's role in internal control, improve audit tool, perfect control link, let the internal audit play the better functions, to better for the effective operation of internal control services. This paper has analyzed the meaning, function, development and current situation of internal audit and internal control , discuss the relations between the two deeply, then demonstrates the use of internal audit to strengthen internal controls.

Keywords: Internal Audit; Internal Control; Risk-based Audit

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