A公司内部控制审计问题研究

A 公司内部控制审计问题研究顾静摘要:现代企业在发展过程中面临不断增加的经营风险，而内部控制审计作为内部审计的重要内容，在企业的风险控制和经营管理中发挥重要作用。随着风险导向内部审计的发展，内部控制审计的重要性逐渐凸显，我国就内部控制审计也颁布了一系列的法规准则，例如《企业内部控制基本规范》，《企业内部控制评价指引》以及《企业内部控制审计指引》等，为我国现代企业建立科学的内部控制审计体系指明了方向。本文采用案例研究方法，以 A 公司案例为研究对象，详细探讨了其内部控制审计存在的问题，并针对性地提出了对策建议。关键词：内部控制审计；案例研究；对策建议1Abstract: modern enterprises face increasing business risk in the development process. Internal control audit plays an important role in risk control and management of enterprises as an important content of internal audit. With the development of risk oriented internal audit, the importance of internal control audit gradually, our internal control audit also issued a series of laws and regulations, such as the "basic norms of internal control", "internal control evaluation guidelines" and "internal control audit guidelines", establish a scientific system of internal control audit the direction for modern enterprises in china. This paper adopts case study method, takes A company's case as the research object, probes into the problems existing in its internal control audit, and puts forward some countermeasures and suggestions accordingly.Key words: internal control audit; case study; countermeasures and suggestions2目 录一、引言............................................................4（一）选题背景....................................................4（二）研究的意义..................................................4二、内部控制审计的含义和作用........................................5（一）内部控制审计概述............................................5（二）内部控制审计的发展....................