摘要:我国内部审计产生的主要原因是1985年8月国务院颁布的《关于审计工作的暂行规定》明确指出，国务院和县级以上地方各级人民政府各部门、大中型企事业组织，应当建立内部审计监督制度，这种背景下出现的内部审计，实际上是一种行政命令的产物，在初期形成了片面强调外向性服务及作为国家审计基础而存在的内部审计模式。这种审计模式实际上导致了人们对内部审计职能上的模糊认识，不利于甚至阻碍着内部审计理论与实务的发展。在抓紧内部审计的同时，我们应该完善审计风险管理。国内主要以国家审计风险入手，从审计环境、审计主体、审计客体和审计技术四个方面来分析审计风险的因素。最后提出有效管理和控制国际风险管理应采取的对策。促使审计机关及其从业人员树立审计风险观念。建立健全的审计风险管理机制。提高审计质量，减少和规避企业经营风险管理。

关键词：内部审计；审计模式；审计风险；风险管理

Abstract:Our country's internal audit is the main causes of the August 1985 the state council promulgated the provisional regulations on audit work "explicitly pointed out, the state council and the local people's governments at all levels above the county level each department, organization of large and medium-sized enterprises, it shall establish an internal audit supervision system, this background in internal audit, actually is a product of the executive order, in early formed a one-sided emphasis on extraversion service and as a national audit of the existence of a foundation and internal audit mode. This audit mode actually cause people to the internal audit function of fuzzy understanding, not even that hinder the internal auditing theory and practice of development. At the same time try to internal audit, we should perfect the audit risk management. The domestic main with the national audit risk of audit environment, from audit main body, the audit object and audit technology four aspects of auditing risk factors analysis. Finally put forward Effective management and control international audit risk management some countermeasures that should be adopted. Make audit institutions and their workers set up the audit risk perception. A sound audit risk management mechanism. Improve the auditing quality, reduce and avoid the risk.

Key Words：Internal auditing；Audit mode；Audit risk；Risk managemen

内部审计在企业风险管理中起着重要的作用，内部审计人员可以运用自己在风险管理方面的专业知识。从独立客观的角度为管理层提供有的价值的保证和咨询服务，提高单位的风险管理水平。内部审计人员也可以通过分析环境和风险变化，检查内部控制是否已经更新，是否能控制新的风险。还可以通过后续审计管理层对审计中发现的问题及对意外事项的处理情况，检查新的控制措施是否有效，将分析结果和建议提供给管理层一边改进控制的措施。最大化的将内部审计和风险管理结合是本文的宗旨。