国有企业领导人员经济责任审计风险及其控制

发布时间：2019-04-19 19:02

【摘要】：国有企业领导人员经济责任审计风险除了一般审计风险的特征外,还具有风险因素更为复杂、风险程度更高、风险危害及其风险控制难度更大的特征。从审计机构和人员不能控制的外部因素、审计机构和人员自身的因素以及审计技术方法因素等三个方面看,国有企业领导人员经济责任审计风险的成因均有其明显的特殊性。从根本上防范与控制国有企业领导人员经济责任审计的风险,应该做好几个方面的工作:完善经济责任审计法规与准则;优化企业经营环境,提高企业管理水平;充实审计队伍;提高审计人员综合素质和风险意识;加强经济责任审计技术与方法的研究;对审计风险进行科学评估;做好审计工作的组织与管理工作;充分利用各种审计资源,争取有关部门的支持。
[Abstract]:In addition to the characteristics of general audit risk, the economic responsibility audit risk of state-owned enterprise leaders also has the characteristics of more complex risk factors, higher risk degree, and more difficult risk harm and risk control. From three aspects, such as the external factors beyond the control of audit institutions and personnel, the factors of audit institutions and personnel themselves, and the factors of audit techniques and methods, the causes of the economic responsibility audit risk of state-owned enterprise leaders all have their own obvious particularity. In order to prevent and control the risk of economic responsibility audit for leaders of state-owned enterprises, we should do some work in several aspects: perfecting the regulations and standards of economic responsibility audit, optimizing the business environment of enterprises and improving the management level of enterprises; To enrich the audit team; to improve the auditors' comprehensive quality and risk awareness; to strengthen the research on the technology and method of economic responsibility audit; to scientifically evaluate the audit risk; to do a good job in the organization and management of the audit work; Make full use of all kinds of audit resources, and seek the support of relevant departments.
【作者单位】：中山大学管理学院;
【分类号】：F239.47

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