风险理论是行政事业单位的内控建设中的重要理论依据,本文从风险理论出发对当前行政事业单位的内审工作和内控建设中的问题进行了分析,并指出了内审工作对行政事业单位内控工作建设上的意义,对行政事业单位的内控建设提出了具体建议。 Risk theory is an important theoretical basis for the construction of internal control of administrative institutions. This paper analyzes the internal audit work and problems in the internal control of the current administrative institutions from the risk theory, and points out the internal audit of the internal control of the administrative institutions The significance of work construction, put forward specific suggestions on the internal control of the administrative institutions.