胜利油田风险导向内部审计开展的难点及对策

摘要

目前，企业运用现代风险基础审计还存在着风险评估不全面和滞后、缺乏被审计单位和部门相应的信息库、内部审计人员的综合素质与风险导向审计的要求存在较大差距等问题。解决这一问题，需要转变观念，提高全员风险意识；具体实施项目中要实行以风险导向为重点；加强风险导向审计的网络化信息系统建设；不断提高内审人员的综合素质等。%At present ,modern risk based auditing used by enterprises has such problems as incomprehensive risk assess-ment and time lag ,lack of related information database of audited institutions and departments ,and a large gap between the comprehensive quality of internal audit staff and requirements of risk oriented audit .To settle this problem ,the idea need to be changed ,staff awareness of risk should be improved .Risk oriented implementation should be focused in the specific implemen-tation of the project ;the construction of network information system of risk oriented auditing should be strengthened;and the comprehensive quality of internal audit staff should be improved .