如今,企业生产多元化趋势和集团不断发展壮大,企业内部控制及内部审计越来越受到重视。很多企业在经营过程中经常会发现内部控制标准的固化与实际运营状况不匹配。很多企业对内部审计定位不明确,认为内部控制就是内部监督和审计,审计人员风险意识薄弱,缺乏科学合理的风险评估机制和预警机制,最终导致控制不到位,审计失效等诸多问题。随着我国经济体制改革和发展,特别是随着会计电算化在信息化和网络化环境下的飞速发展,企业内部控制与审计问题越来越成为大家关注的焦点。 Today, the trend of diversification of production and the Group continue to grow and develop, internal control and internal audit more and more attention. Many companies in the business process often find the internal control standard curing and the actual operating conditions do not match. Many enterprises do not have a clear definition of internal audit. They think internal control is internal supervision and audit. Auditors are not aware of risk, lack of scientific and reasonable risk assessment mechanism and early warning mechanism, and ultimately lead to problems such as inadequate control and audit failure. With the reform and development of China’s economic system, especially with the rapid development of accounting computerization in the environment of informationization and networking, the issue of internal control and auditing of enterprises has become the focus of more and more people’s attention.