摘 要随着社会经济飞速的发展以及国际水平化的提高，企业经营方式的复杂化

摘 要
随着社会经济飞速的发展以及国际水平化的提高，企业经营方式的复杂化和企业信息使用者的多元化，由于企业面临的社会环境以及内部人员具有复杂性和不确定性，便增加了审计难度和风险。为了增强风险意识，防范和避免审计风险，保证企业审计工作的质量，应对内部审计风险的根本成因进行深刻、全面地认识，才能有效地促进企业内部审计事业的发展。

关键词:内部审计；风险；防范

結果 (中文) 3:

AbstractWith improvement of the social and economic rapid development as well as the international level, the diversification of enterprise management mode of the complex and enterprise information users, due to complexity and uncertainty of the enterprises are facing the social environment as well as internal personnel, they added a difficulty and the risk of audit. In order to enhance the awareness of risk, to prevent and avoid the audit risk to ensure corporate audit work quality, to deal with the risk of internal audit fundamental causes of profound and comprehensive understanding, in order to effectively promote the development of enterprise internal audit business.Key words: internal audit; risk; prevention