大秦铁路股份有限公司内部审计风险的规避及其防范摘要随着市场经济的进一步发展和改革的不断深化，企业间的竞争也越来越激烈，在激烈的竞争中，为了防范企业运营管理风险，企业越来越离不开内部审计。内部审计作为现代企业的重要组成部分是为了加强经济管理、提高经济效益，改善企业运营和管理的一种重要环节，也是企业内部监督的重要形式。文章以甘肃皇台酒业股份有限公司为研究背景，通过对公司内部审计问题的研究，阐述甘肃皇台酒业股份有限公司的内部审计情况，针对其内部审计存在的问题提出了相应的解决对策，从而使甘肃皇台酒业股份有限公司加强内部审计工作，为公司实现正确、合理、有效的内部审计提供一条有力的出路，提供一个可行的依据。关键词：内部审计；独立性；后续审计AvoidingandPreventingInternalAuditRisksofDaqinRailwayCo.,Ltd.AbstractWiththefurtherdevelopmentofmarketeconomyandthedeepeningofthereformofenterprisesisbecomingmoreandmorefiercecompetition,inthefiercecompetition,inordertoguardagainstrisk,businessoperationmanagemententerpriseismoreandmoreinseparablefromtheinternalaudit.Asanimportantpartofmodernenterpriseinternalauditistostrengtheneconomicmanagement,improvetheeconomicbenefit,improveanimportantlinkinenterpriseoperationandmanagement,italsoisimportantmodeoftheenterpriseinternalsupervision.BasedonGansuHuangtaiWine-MarketingIndustryCo.,ltd.astheresearchbackground,basedontheresearchofthecompany'sinternalauditproblems,thispaperGansuHuangtaiWine-MarketingIndustryCo.,ltd.ofinternalaudit,aimingattheexistingproblemoftheinternalauditputsforwardthecorrespondingcountermeasures,sothatGansuHuangtaiWine-MarketingIndustryCo.,ltd.tostrengtheninternalauditwork,forthecompanytoachievecorrect,reasonableandeffectiveinternalaudittoprovideapowerfulwaytoprovideafeasiblebasis.Keywords：internalauditing;independence;thefollow-upaudit目录摘要.........................................................................................................................................IAbstract......................................................................................................................................II目录.........................................................................................................................................I绪论.........................................................................................................................................11企业内部审计风险理论概述.................................................................................................21.1内部审计风险含义......................................................................................................21.2内部审计的范围..........................................................................................................21.3内部审计程序和方法..................................................................................................22大秦铁路股份有限公司概况和内部审计现状.....................................................................42.1大秦铁路股份有限公司概况......................................................................................42.2大秦铁路股份有限公司内部审计现状......................................................................43大秦铁路股份有限公司内部审计风险成因分析.................................................................53.1内部审计部门缺乏独立性..........................................................................................53.2内部审计...
