内部控制审计帮助企业完善治理的方法

摘要

Internal control audit help enterprises to improve management and increase the value of the method :one is to evaluate the overall environment of the enterprise as the foothold ,and create a good inter‐nal environment ;the second is using the analysis method of assessment ,to ensure the realization of corpo‐rate strategic planning and business objectives ;three is to risk as a guide to enterprises to find the presence of significant risk ;four is sound internal control system to ensure the effective implementation of internal control;the fifth is to strengthen the department of communication ,and promote the effective implementa‐tion of internal control ;the sixth is to focus on application and transformation of audit results and promote the realization of enterprise value target .%内部控制审计帮助企业完善治理和增加价值的方法：一是以评估企业整体环境为落脚点，营造良好的内部环境；二是运用评估分析的手段，保障企业战略规划和经营目标的实现；三是以风险为导向，查找企业存在的重大风险；四是健全内部控制制度，保障内部控制执行有效；五是加强部门沟通，推动内部控制有效执行；六是注重审计成果应用及转化，推动企业价值增值目标的实现。