Research On The Management-oriented Audit And The Risk-oriented Interior Audit Comparison

The audit model is the strategic question in the theory and solid service of audits, In the audit development history, appeared the financial-oriented audit, the operational-oriented audit, the management-oriented audit and the risk-oriented interior audit in turn. Among them, the management-oriented audit is in order to be clear about all functions department and the management link extant and the latent weak link, the appraisal which in the implementation business goal and the effect aspect carried on is objective, constructive and understand, helps the administrator to improve the decision-making, enhance the profiting ability and the business capacity, well control responsibility risk. The guidance interior audit produces to the modern audit practice, takes the risk assessment as the core audit model. It takes the financial-oriented audit, the operational-oriented audit, the management-oriented audit as a foundation, its appearance symbolized a brand-new phase of the internal audit development theory and the practice.Our country internal audit practice still was at the comparatively primary phase, compared with the international standard has the very big disparity. Our country present internal audit criterion only requires carrying on the appraisal and the surveillance about the internal controlling, has not required the internal audit to step in the corporate governance domain, has not carried on the appraisal and the improvement to organization's risk management. In 2003, the Chinese internal audit association had released the first batch of Chinese interior audit criterion, stepped out our country's profession of internal audit step. This also meant our country interior audit theory and the solid service research step the new stair. Based on this, this article selects the most front two kind of internal audit model to conduct the comparison research, both has the significant theory significance and the realistic value.This article divides into the introduction part and the main text. Each part of main contents as follows:"The introduction" partial mainly introduced the paper research background, the research significance, the research scope and the goal, but also has included the article structure and the research mentality, the innovation and the paper insufficiency, next diligently and so on.The 1 st part of "audit model vicissitude and the risk-oriented interior audit starts", mainly by internal audit development history: The financial-oriented audit, the operational-oriented audit, the management-oriented audit and the risk-oriented interior audit is a master line, by internal audit definition change, separately elaborates each kind of model characteristic and the limitation, and also narrated each internal audit phase practice situation and the core theory viewpoint.The 2nd part of "the risk-oriented interior audit several related questions", has analyzed the risk guidance audit phase independence and the objective relations, outside internal audit reason, enterprise risk management frame and risk guidance interior audit relations and to internal audit influence.The 3rd part of "the management-oriented audit and the risk-oriented interior audit comparison", as a result of the world events huge change and audit conditions significant vicissitude, the various countries' audit theory and the solid service development is very quick. If we have not conducted the comparison research to these new situations, we difficultly form the comprehensive understanding them, far from the absorption and the model. Therefore, only has the prompt basis changed, can achieve our country education to face the 21st century audit and unceasingly absorb with the model international advanced experience. The 4th part of "conclusion and inspires", through the management-oriented audit and the risk guidance interior audit thorough comparison, the main conclusion is: The risk-oriented interior audit develops in the management-oriented audit foundation, the two has very much in common, but also has respective good and bad points and applicable scope. Definitely risk-oriented interior audit advanced, but this certainly does not equate to the management-oriented audit simple denial. In fact, the two respectively has the fit and unfit quality. We should make up for one's deficiency by learning from others' strong points, unceasingly consummates the audit model, and according to the audited unit's situation flexibly to match the audit program and the method, under the risk level accepted, enhances the audit effect and the efficiency, better completes the enterprise's goal.