控制环境对物流企业内部审计的影响研究--以中国邮政速递物流公司为例

摘要

The financial crisis has taught people to bring con-fusion and fear, but also prompted us to think about how to guard against operational risks, reduce the negative impact of the financial turmoil has brought us. Internal audit for enter-prise risk management has a significant impact. This led us to focus on building and role of internal control. With control component of the internal control environment, information and communication, supervision, etc. Which control the environ-mental impact of internal control with the basic role. There-fore, the internal audit staff in carrying out the internal audit must always pay attention to the impact of the control envi-ronment.%金融危机给人们带来困惑与恐惧的同时，也促使我们思考如何防范经营风险，缩小金融风暴给我们带来的负面影响。内部审计对于企业的风险管理具有重大的影响，这就使我们不得不关注内部控制的构建与作用。从内部控制的组成要素来看影响因素有控制环境、信息与沟通、监督，等等。其中，控制环境对内部控制的影响具有基础性作用。因此，内部审计人员在开展内控审计时必须时刻关注控制环境的影响。