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    試論防范和控制經濟責任審計風險分析

      摘 要:隨著改革開放的逐步深入以及市場經濟的快速發展,政府部門為推進廉政建設,保障財政經濟正常秩序而實施了經濟責任審計制度,相比于常規審計,經濟責任審計是一種全新形式,就其審計風險而言也表現出特殊性。為此,探討了經濟責任審計風險的防范和控制策略。


      關鍵詞:經濟責任審計;風險;控制;策略

      中圖分類號:d9 文獻標識碼:a 文章編號:16723198(2014)12016301

      所謂經濟責任審計風險,是指審計結論與法律法規、審計行為以及客觀事實相悖,導致審計報告失真或者審計對象評估意見不合理,并損害到審計相關關系人,進而導致審計主體需要對所得審計結論、自身行為后果承擔責任的可能性。筆者從經濟責任審計風險的成因入手,探討了經濟責任審計風險的防范和控制策略。
      1 經濟責任審計風險的成因
      經濟責任審計風險具有復雜多樣的成因,基本可概括如下。
      1.1 被審計對象未全面提供會計資料而導致審計風險的產生
      被審計對象未全面提供會計資料往往會導致審計風險隱患的存在。以云南紅塔集團為例,其間開展過多次審計,然而由于未充分提供會計資料,導致多次審計均未發現10億元“小金庫”這一嚴重違紀行為。因而國內審計環境要求審計人員必須具備過硬的業務以及思想政治素質,然而目前國內審計隊伍建設仍有很長一段路要走。www.zhidachem.com
      1.2 審計人員專業素質不足導致審計風險的產生
      就目前審計工作現狀而言,審計人員專業素質不高這一問題普遍性存在,且在工作過程中缺乏先進的審計方法,導致審計質量不高。相比于常規審計,經濟責任審計是一種全新形式,審計人員應在原有基礎上更進一步,然而在審計經費短缺、審計力量不足以及審計任務繁重的現況下,大部分審計人員缺乏必要的培訓以及后續教育機會,其業務素質難以得到有效改善。
      1.3 審計評價標準不夠統一導致審計風險的產生
      在經濟責任審計過程中,審計評價是其中一個重要組成部分,更是對審計對象經濟責任履行情況作出的綜合評估,與審計對象切身利益密切相關。現階段,國內對于經濟責任審計方法、審計范圍、責任的界定與追究、審計工作人員行為準則、評價標準以及違法違紀行為的懲治措施等各個方面仍然缺乏統一標準,導致在實際工作過程中審計機關無法精確審計范圍,或評價責任標準不一,容易引發審計風險。
      2 經濟責任審計風險的防范與控制策略
      2.1 加強內部控制制度評審
      在現代審計構成中,內部控制制度評審是其中的重要組成部分,同時也是經濟責任審計過程中風險防范的關鍵所在。健全有效的內控制度有利于保證資產完整與安全,并能夠及時糾正出現的問題與錯誤,從而實現會計資料合法真實等諸多財務目標。在建立和落實內部管理制度以及會計制度基礎上,內控制度評審能夠對企業管理層崗位職責的落實以及管理水平有全面了解。我們在實際工作過程中應重點對執行乏力、缺乏健全內控制度或根本未建立內控制度的審計對象展開詳細審計。與此同時,還應在經濟責任審計中引入風險基礎審計模式,結合制度基礎審計以及賬目基礎審計,有效控制審計風險,提高審計效率。
      2.2 加強審計人員培訓,提高審計隊伍整體素質
      經濟責任審計往往涉及較多復雜問題,具有較高的要求,審計責任以及審計風險較大,因此審計部門應針對此點加大培訓力度,組織審計工作人員參與各類培訓活動,推進審計團隊建設,并提高培訓資金投入,通過不同形式開展后續教育,確保審計人員具備過硬的業務素質、思想政治素質以及心理素質,樹立嚴格的法治觀念,進而提高執法水平。審計部門應堅持人本理念,對干部人事制度加以改革,通過競爭激勵機制推進干部職業道德水平以及業務素質不斷提升,推進法制建設不斷完善,同時還應充分利用計算機審計、現代制度基礎審計以及風險基礎審計等各類方法,推進審計技術方法以及工作手段的現代化。
      2.3 經濟責任審計評價應保持合理性
      首先應堅持客觀公正原則,并對評價標準以及評估指標體系加以完善,確保評價有理有據。應從客觀實際情況出發來分析問題,多角度分析確保評價結果的公允和準確性。就國家政策調整與變化而言,審計企業管理層對此無法做出改變,但審計企業經營成果最終會因此受到不同程度影響,審計人員在評價過程中應堅持全面、真實以及客觀陳述,切忌只看表象,草率做出是非功過的結論。此外,在評價過程中還應堅持謹慎性原則、責權分清原則以及對比原則,確保審計結論的科學性與客觀性。
      3 結語
      隨著改革開放的逐步深入以及市場經濟的快速發展,政府部門為推進廉政建設,保障財政經濟正常秩序而實施了經濟責任審計制度,這是一種全新的、具有特殊性的審計形式,同時也存在較多風險因素。本文探討了經濟責任審計風險的防范和控制策略,希望有所指導和幫助。

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