摘要
企业内部审计工作关系到企业的健康发展,煤矿企业作为我国能源的主要支柱,其内部审计工作至关重要。文中分析了我国煤矿企业内部审计风险成因,从审计人员素质、审计行为以及审计工作的独立性三个方面提出了降低内部审计风险的应对措施,为今后的企业内部审计工作的开展提供了坚实的理论基础。
The enterprise internal audit work is related to the healthy development of the enterprise of our country the sources of energy, coal mining enterprises as the mainstay, the internal audit work is very important. This article has analyzed our country colliery enterprise internal audit risk, audit, audit behavior from personnel quality and audit independence three respects put forward to reduce the risk of internal audit measures, for the future of the enterprise internal audit work to provide a solid theory foundation.
出处
《煤炭技术》
CAS
北大核心
2013年第2期274-276,共3页
Coal Technology
关键词
审计风险
煤矿企业
审计机构
audit risk
coal mining enterprises
audit institutions
