Font Size: a A A

Audit Risk And Control Of College

Posted on:2004-12-27Degree:MasterType:Thesis
Country:ChinaCandidate:B XiaoFull Text:PDF
GTID:2156360092985690Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with the increasing understandability of the function of internal audit, the important role which internal audit plays in participating in the control and management of all kinds of organization is generally accepted. Hereby the expectation of internal audit is growing, and the audit responsibility and audit risk are greater. Audit risk is both a theoretical and a practical problem. The idea of internal audit section and staff has little conception of audit risk as a result of the internal audit's internal-oriented object and operation range. It's generally accepted that audit risk exists hi civil audit and there is little risk in internal audit. While the relative independence of internal audit, the low business capability of auditing staff, the limitation of auditing method and so on justify the existence of the risk. There appear new characters of college industries and business. Therefore much importance should be attached to the internal audit. The dissertation starts with the basic theory of auditing risk, and then it discusses the inevitability, form, reason of audit risk and brings forwards the countermeasures to keep away and control auditing risk.The dissertation falls into three parts. Part one, the existent generally accepted theory of audit risk is used for reference, including the connotation, characteristics and the reason for the produce of audit risk, characteristics of internal audit and risk of internal. Part two, characteristics of internal risk in college. Based on investigation of the status quo, the author discusses the characteristics and forms of internal audit in college. The reason for internal audit's produce is done mainly form analysis of internal audit entity, object, procedure, method and circumstance. Part three, the author elaborates on the control methods of internal audit risk, including the evasion and transfer of risk, and brings forward relevant countermeasures to reduce internal audit risk in college.
Keywords/Search Tags:Internal audit, risk, control
PDF Full Text Request
Related items