近些年来,我国农牧业企业发展迅速,为国民经济发展做出了很大贡献。任何企业的发展必定存在不可未知的风险,农牧业企业在生产经营过程中也会受到多方面的风险影响,例如自然灾害风险、技术风险、市场风险、政策风险等。这些风险会严重影响到农牧业企业的生存发展,给农牧业企业的生产经营带来不可预估的损失。加强内部审计是农牧业企业采取的有效应对风险的办法之一,做好内部审计可以加 In recent years, the rapid development of agriculture and animal husbandry in our country has made a great contribution to the development of the national economy. The development of any enterprise must have certain unknown risks. Farming and livestock enterprises may also be affected by various risks during the course of production and operation, such as natural disaster risk, technical risk, market risk and policy risk. These risks will seriously affect the survival and development of farming and animal husbandry enterprises, bringing unpredictable losses to the production and operation of farming and animal husbandry enterprises. Strengthening internal auditing is one of the effective measures taken by the livestock husbandry enterprises to deal with risks. Internal auditing can be done well