ENTERPRISE INTERNAL AUDIT RISK MANAGEMENT
Journal: Advanced Management Science (AMS)
Author: Arthur King
This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited
Audit risk management refers to a general term for systematic and standardized methods for auditors to identify, estimate, measure, and control audit risks. Audit risk management focuses on the study of the occurrence of audit risks and how to prevent risk management. It mainly refers to the systematic and dynamic management process that appears to control audit risks when they develop to a certain stage. This paper studies the internal audit risk of enterprises, analyzes the problems existing in the internal audit process, puts forward internal audit risk management strategies, and focuses on the risk control of all aspects of audit.