Research On Enterprise Risk-management-based Auditing

Risk-management-based auditing is the orientation of the development of enterprise internal auditing. The article uses for reference the subsistent research achievements in the field of enterprise risk-management-based auditing inland and abroad, adopts synthetically the research methods of normative analysis and positive analysis. It takes the factors, such as enterprise strategy and objectives, the risk tolerance of the managers and auditors, as the springboard; researches on the method for identifying and assessing risk on different lays; studies on the analysis and estimation of enterprise processes; designs the audit test; works over the evaluation of the risk management infrastructures; introduces the promotion of the audit finding and also the follow-ups. At the end, the article does case study about some parts of the enterprise risk-management-based auditing, integrating with several cases of electric power enterprises.