随着国企改革的不断深入，因管理失控而导致的财务内控问题也不断显现， 内部审计作为国有企业改革中重要一环和防范财务内控风险的重要举措之一，许 多企业管理者已高度重视，内审工作的严谨性和重要性也不断突显。在国有企业 改革发展和经营管理过程中，内部审计部门不仅要关注财务报表数据的真实性和 准确性，更应对企业的经营管理和战略目标实现监督和评价，保证企业在未来的 长远发展。同时，内部审计也从传统的财务报表舞弊审计转向为风险导向性经营 管理审计，这对内部审计人员提出了更高的工作要求，专业能力也向着多元化知 识结构发展，内部审计人员应该牢牢依据相关标准对企业的工作进行监督和评价， 发挥内部审计为企业的发展保驾护航的作用。文章通过借鉴大量国内外专家学者 对内部审计的研究成果，阐述内部审计的定位、职能和作用，阐明内部审计风险 的定义及其风险的种类和特点，进而论述国有企业内部审计存在的主要风险，分 析内部审计风险产生的成因，并通过国有企业案例深入探讨内部审计存在的环境 风险、执行风险和人员素质风险及风险产生的原因，进而提出完善企业内部审计 制度、创新审计方法、提升审计人员的综合素质的具体风险防范措施，使得研究 更有针对性、可行性和现实性，从而深化内部审计部门在国有企业中的重要地位 和作用。 关键词，国有企业，内部审计，风险防范II Abstract With the deepening of the reform of state-owned enterprises, the problem of financial internal control caused by management out of control is also emerging. As an important link in the reform of state-owned enterprises and one of the important measures to prevent financial internal control risks, internal audit has been highly valued by many enterprise managers, and the rigor and importance of the internal audit work has become increasingly prominent. In the process of reform, development and management of state-owned enterprises, internal audit departments should not only pay attention to the authenticity and accuracy of financial statements data, but also monitor and evaluate the management and strategic objectives of enterprises to ensure the long-term development of enterprises in the future.Meanwhile, the internal audit also shifted from the traditional financial statement fraud auditing to the risk-oriented operational management auditing, which put forward higher work requirements for the internal auditors, and the professional ability also developed towards the diversified knowledge structure. Internal auditors should firmly supervise and evaluate the work of enterprises in accordance with relevant standards and give full play to the role of internal audit in escorting the development of enterprises.By referring to a large number of domestic and foreign experts and scholars on internal audit research results, this paper expounds the new definition of internal audit risk and the types and characteristics of risk. Then it discussed the main risks existing in the internal audit of state-owned enterprises, analyses the causes of internal audit risks, and probes into the causes of environmental risks, execution risks and personnel quality risks existing in internal audit through the case of state-owned enterprises.Furthermore, specific risk prevention measures are put forward to improve the internal audit system of enterprises, innovate the audit methods and improve the comprehensive quality of auditors, so as to make the research more targeted, feasible and realistic.Thus deepening the internal audit department in state-owned enterprises in the important position and role. Key words: State-owned Enterprises,InternalAudit,Risk PreventionIII 目 录 第 1 章 绪论...............................................................................................III 1.1 选题背景与研究意义....................................................................................... 1 1.3 研究方法与思路............................................................................................... 2 1.2 文献综述........................................................................................................... 4 第 2 章 国有企业内部审计概述与审计风险内涵.....................................8 2.1 内部审计概述................................................................................................... 8 2.2 企业内部审计风险内涵................................................................................. 13 第 3 章 国有企业内部审计存在的问题分析...........................................16 3.1 国有企业内部审计管理体系不科学............................................................. 16 3.2 国有企业内部审计机构不合理..................................................................... 17 3.3 国有企业内部审计队伍素质不强................................................................. 18 3.4 国有企业内部审计质量考核体系不健全..................................................... 19 第 4 章 L 国企内部审计存在的主要风险及成因分析...........................21 4.1 L 国企内部审计措施与过程结论................................................................... 21 4.2 L 国企内部审计存在的风险........................................................................... 23 4.3 L 国企内部审计风险的成因........................................................................... 25 第 5 章 国有企业内部审计风险的防范对策...........................................28 5.1 完善企业内部审计风险控制制度................................................................. 28 5.2 创新审计方法，严控内部审计执行风险..................................................... 29 5.3 提升内审人员的综合素质............................................................................. 33 5.4 加强内部审计督导，严控审计工作质量..................................................... 34 第 6 章 结论与展望...................................................................................36 致谢.........................................................................................................37