A Study on Internal Control Audit Risk

As audited internal control information can enhance the credibility of financial reporting, so international organizations and institutions developed a certain specification of the internal control audit, formed a wealth of research results. This paper applies standard research methods to study how to reasonable control audit risk when Certified Public Accountants executy internal control audit against major problems of China's internal control audit development. This paper proposes risk control paths of internal control audit only from the perspective of audit subject, include in As soon as possible to develop complex personnel of internal control audit, Strengthen the contact with internal audit department, Effective integration internal control auditing and financial reporting auditing.