Research on the Causes and Prevention Paths of Internal Audit Risks in Enterprises under the Background of Digitalization

Niu Jiatian

School of Economics, Management and Law, Shaanxi University of Technology

Abstract：

Against the backdrop of high-quality development of the market economy and continuous improvement of the corporate governance system, internal auditing, as a core link in risk prevention and control, internal control optimization, and value enhancement for enterprises, has become increasingly prominent. However, due to multiple factors such as changes in the internal and external environment of enterprises, incomplete audit systems, and insufficient professional capabilities of personnel, internal audit risks occur frequently. This not only affects the quality and authority of audit work but also may cause enterprises to miss the opportunity for risk prevention and control, thereby damaging the enterprise's operational efficiency and market reputation. This paper takes internal audit risks in enterprises as the research object, combines relevant accounting theories and practical cases, systematically analyzes the core connotation and manifestation forms of internal audit risks, elaborates on the significance of preventing internal audit risks, deeply explores the internal and external causes of risks, and ultimately proposes feasible prevention measures. This provides theoretical support and practical references for enterprises to optimize internal audit work, reduce audit risks, and enhance audit efficiency, thereby assisting enterprises in achieving sustainable and healthy development.

Key Words：

internal audit of enterprises; audit risk; internal control