Study On The Risk-Oriented Internal Audit Of Trust Company

Since the middle period of the 20th century, with aggravation of the competition and the increasing of the bankrupt enterprise. The western countries have produced a kind of mode of a risk-oriented auditing. Because this new audited mode can meet the people's demand for the expected value of auditing,the risk-oriented auditing have been used widely in the field of auditing of the western countries. The current trust company in categorized operation and supervision financial market is the financial organization that can only cross functioning in the capital market, the currency market, and the business investment market. It is facing much complicated business environment while taking higher risk. The traditional internal audit system is hard to satisfy the development of the enterprises nowadays. And the risk oriented internal audit system can not be substituted in risk management and the corporate governance. However, the risk oriented internal audit model can neither guide the internal audit job nor well functioning in the operation of the trust company because it is not mature in the practice yet. Therefore, the research of the risk oriented internal audit system especially the risk oriented internal audit model is important and urgently. And how to apply the risk oriented audit model into the entire process of the internal audit system is what we have to study now.The thesis discussed the necessity of the applying internal audit system in the trust company of China through the study of the current internal audit situation of the trust company. It emphasized on how to construct the risk-oriented internal audit model and expected that the model will be put in practice smooth and successful in the field of internal audit system of China.