Enterprise Internal Audit Risk and Its Prevention

The complexity of the economic environment, the expansion of the scale of enterprises, the diversification of economic entities, result in increasing business risk. Therefore, the prevention and control of internal audit risk is particularly important. This paper mainly analyzes the causes of the current internal audit risk of enterprises through the investigation, and points out that the existences of problems such as the weak audit risk consciousness of enterprise management and internal auditors and irrational internal audit institution settings have caused internal audit risk. On this basis, it is proposed to enhance the awareness of internal audit risk prevention, enhance the independence of the audit institutions, create a good internal audit environment of enterprise, and strengthen the training and management of internal audit staff. Select the appropriate audit procedures and audit methods and other preventive measures, expecting to enable the internal audit of the enterprise to play its proper role.