Open AccessRETRACTED: Research on Risk Causes and Preventive Strategies of Enterprise Internal Audit Inspection Based on Computer Simulation Technology
Author(s) -
Linjun Liu
Publication year - 2020
Publication title -
iop conference series. materials science and engineering
Language(s) - English
Resource type - Journals
eISSN - 1757-899X
pISSN - 1757-8981
DOI - 10.1088/1757-899x/740/1/012117
Subject(s) - internal audit , information technology audit , control environment , audit , business , accounting , audit plan , risk management , enterprise risk management , risk analysis (engineering) , work (physics) , internal control , process management , joint audit , operations management , knowledge management , computer science , engineering , finance , mechanical engineering
Enterprise internal audit institutions and internal auditors often need to face various internal audit risks arising from macro-policy environment, internal environment of enterprises and problems of auditors themselves when performing internal audit tasks. In recent years, with the improvement of relevant laws, the independence of internal audit management of enterprises has been weakened to a certain extent, which leads to the great risk of internal audit work in most enterprises in China. Therefore, enterprises must proceed from their own reality, through the improvement of the system, strengthen the management of the eyelashes, quality improvement and other preventive measures to achieve the purpose of reducing internal audit risks. This paper demonstrates the establishment and implementation of the simulation model for the specific problems of the internal audit of the enterprise, and explains the application of computer simulation technology in the internal auditing risk causes and prevention strategies.