On the formation and control of internal audit risk. : KJ030, word count: 8 126, page count: 1 1 The concept of audit risk was put forward because of the increasing number of lawsuits filed by private audit institutions and personnel. Nowadays, audit risk has become a very important concept in the audit theory system, and audit practice has also developed to the risk-based audit stage of making audit strategic plan by evaluating audit risk. As far as internal audit is concerned, since 1983 established the internal audit system, China's internal audit has made great progress, and enterprise internal audit has played an increasingly important role in improving corporate governance, strengthening internal control and improving management. However, with the development of economy, internal audit inevitably appears some slack, which is caused by both subjective and objective reasons. Subjective aspects mainly include the lack of independence of internal audit institutions, low quality of personnel, unreasonable audit procedures and methods, and objective aspects include imperfect legal norms and environmental differences, which complicate internal audit risks. Based on the above reasons, this paper puts forward control measures to make internal audit more efficient and avoid risks to the maximum extent. Key words: internal audit, an overview of the causes of internal audit risks I. Introduction 1 II. An overview of the causes of internal audit risks. Overview of internal audit 1 3. The meaning of internal audit risk. Basic characteristics of internal audit risk. Internal Audit Risk Prevention and Control 4 References: 8 References: 1. Office of the CPA Examination Committee of the Ministry of Finance. Liu Minghui, Sun Kun and Xu Ping, Auditing, Dongbei University of Finance and Economics Press, 2007. 3. Lu Landan, "Problems and Countermeasures of Current Enterprise Internal Audit", "China Internal Audit", No.9, 2004. 4. Wang Xiaoxia, Enterprise Risk Audit, China Times Economic Publishing House, 2005. 5. Hu Chunyuan, Research on Audit Risk, Dongbei University of Finance and Economics Press, 1997. 6. Zheng Xiuqiang, "On Internal Audit Risk", Heilongjiang Science and Technology Information,No. 10, 2008. 7. Liuli, "Risk Analysis and Avoidance Countermeasures of Enterprise Internal Audit", Business Accounting,No. 12, 2008. 8. Liu Guofeng, "Internal Audit and Risk Management of Modern Enterprises", Research on Coal Economy, No.3, 2007. 9. Chen Huowen and Liu Jie, "Internal Audit Analysis of China Enterprises", Cooperative Economy and Technology, No.4, 2008. 10. Ye Yibin, "On the Causes and Prevention of National Audit Risks", Times Trade, No.90, 2008, 1. 1 1. Chen Siyao, "Enlightenment of Risk-oriented Auditing Abroad to China", Contemporary Economy, August 2008. 12. Liu Liyun, Audit Risk and Control, China Audit Press, 2007. 13. Wang Shoucheng and Liu Minghui, "On the risk concept system of modern auditing", Friends of Accounting, July 2008. 14. Ye Zhang, Hou Wenjing, "Analysis of Internal Audit Quality Control Based on Internal Audit Risk Management", Journal of Hefei University of Technology, June 2005. 15. Lin Tu, "Give full play to the role of internal audit in the restructuring of state-owned enterprises", Audit and Economic Research, 0 1, 2005. The above answer comes from:/html/49-5/5476.htm.

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