摘要:随着经济的不断发展,企业规模的持续扩大,经济业务也越来越复杂,会计信息失真及会计舞弊的现象也越来越严重了。然而由于企业内部审计和内部控制体系的种种不完善所导致的企业财务、经营问题层出不断。作为防范企业经营管理风险的内部审计和内部控制系统已经成为研究的热点问题,内部审计与内部控制各自所起的作用也日益突出。
所以,本文对如下几个方面做出论述：如何建立健全的企业内部控制制度和内部审计制度；剖析内部控制与内部审计的相互关系及作用；对现实存在的内部控制与内部审计的不足点做出有效的决策。从而促进二者之间的相互协调,提高企业防范风险能力,培养企业核心竞争能力。
关键词：会计舞弊；内部控制；内部审计；防范风险
Abstract:With the constant development of economy,the scale of the enterprise, expanding economic business also more and more complicated,the distortion of accounting information and the phenomenon of accounting fraud is also more and more serious. However,because of enterprise internal audit and the internal control system of all kinds of not perfect in the enterprise financial and management problems are constantly. As a guard against the enterprise management risk of internal audit and the internal control system has become the research hotspots,internal audit and internal control the role of their respective has become more obvious.
So,this paper discusses the following aspects make:how to establish and perfect the internal control system of enterprise and the internal audit system;Internal control and analysis of the internal audit activity and the mutual relationship between the role;For a real internal control and internal audit of the shortcomings of the points made effective decisions. So as to promote the coordination between each other,improve enterprise risk prevention ability,cultivate enterprise core competitive ability.
Key Words: accounting fraud；internal control；internal audit；risk prevention
内部控制和内部审计都是人类社会生发展到一定阶段的必然产物。特别是经济体制改革不断深化的今天，对经济活动进行有效监督，提高经济效益是企业的重要使命之一。在面临市场经济的激烈竞争形势下，企业若想持续发展，就必须加强对自身内部控制的建设。另外，内部审计是内部控制的重要组成部分，又是内部控制得以实现的必要手段，建立健全的内部控制体制和内部审计制度，对于杜绝资产核算失真和提高企业管理能力具有重要的作用。因此，对内部控制与内部审计的关系研究是具有重大现实意义的。
因此，本文通过对内部控制与内部审计的关系展开阐述，进一步研究企业内部审计与内部控制的相互作用和影响，对当今企业存在的各种内部控制系统缺失、内部审计失效等问题，提出改善的措施，以便充分发挥企业内部审计在内部控制体系下的职能，共同促进企业管理水平的提高。
