文档介绍：捅要 2008年6月,我国财政部、审计署等五部委出台《企业内部控制基本规范》, 规范要求国内上市公司委托有资质的会计师事务所对其内部控制有效性进行审计并出具报告。这标志着我国内部控制法规的进一步完善,同时也意味着内部控制审计将成为审计行业中一项崭新的业务。然而,我国企业内部控制基础薄弱, 内部控制审计在开展初期会遇到一定的障碍和困难。因此,笔者根据我国企业内部控制现状,并结合相关分析对我国内部控制审计提出一定的建议。笔者在借鉴国内外内部控制审计研究文献及PCAOB相关审计准则的基础上,首先阐述内部控制的作用和局限性并按照内部控制五要素分析我国企业内部控制的现状,提出我国实施内部控制审计的必要性;然后,分别阐述内部控制审计与财务报表审计的作用或目标以及审计流程,对两种审计业务在审计目标、审计流程和审计结果三方面进行对比分析,为随后两种审计的融合建议奠定基础: 最后,笔者根据对我国企业内部控制现状的分析,并结合内部控制审计与财务报表审计之间的关系,提出我国实施内部控制审计的建议,主要有:针对我国企业内部控制的弱点进行重点审计;两种审计流程统一,结果独立;内部控制审计采用风险导向基础的“自上而下”的方法等,以期对完善我国内部控制审计有所帮助。关键词:内部控制,内部控制审计,财务报表审计 Abstract In June 2008,’Basic Norm of Enterprise Internal Control was issued by Ministry ofFinance People SRepublic ofChina,China National Audit Office and other norm prescribes thatdomestic panies should entrust qualified accounting firm toaudit theeffectiveness oftheirinternal control and tOissue audit report on the issuance has not only improved the rulessystem ofChinese internalcontrol,but made anew service,audit ofinternal control,for Chinese ,during theearly period when auditofinternal control isexecuted,there willbelotsofobstacles and difficulties,for theenterprise audit control inChina has many problems,such as weak foundations and poor ,the author proposed some suggestions on auditof internal control based on theactual situation ofChina enterprise internal control and some otherrelativeanalyses. Based on theliteratures about audit ofjnternal control home and abroad and relative auditing standard issued by PCAOB,the author firstly described the advantages and disadvantages ofinternal control,analyzed the actual situation of enterprise internalcontrol inChina according tO the ponents ofinternal control framework and then suggested thattheexecution ofinternal control audit should be necessary in ,the author respectively described the advantages and audit process ofboth audit ofinternal control and audit offinancial statement pared the