Risk Management Audit Study

Risk is common in our life, as a result of each kind of indefinite factor, the enterprise is facing each kind of risk. As an inherent characteristic of human, as the huge cost brought by the risk, People made their effort to avoid risk even in ancient time. The key for an enterprise to survive and achieve the anticipate goal is effective management and control to the risk. The validity of the risk-management depends on the intendance and evaluation to the work of the risk management. T herefore, IIA makes a new definition to the inter-auditing, extends the scope of inter-auditing to the risk management, then, how to take an effect on the risk management is popular to the inter-auditing. IIA announces 2110-1 indicates that inter-auditor should examine,evaluate and report the propriety and validity of the process of the risk management and give improvement advices to help the management and the National Audit Office. The inter-auditing rule in our country also emphasize the importance of the inter auditing to the risk management. From May 1, 2005, The inter-auditing rule 16(namely the risk-management inter-auditing) puts in force, emphasizing the responsibility of the inter-auditor for the examination and evaluation to the risk management.The risk-management inter-auditing, focusing on the systematic and unsystematic risks, based on the risk management processes, embeds inter-auditing into risk management frameworks helping the corporations to achieve their objects. Thus, the risk-management inter-auditing connects its functions with the objectives of corporations, which also greatly benefits its own developing. After all, the risk-management inter-auditing not only improves the domestic inter-auditing qualities, but also hastens the enterprise risk management. Studying the risk-management inter-auditing is of great significance in china.There are five parts involved in this thesis. The first part: Introduction. This part briefly introduces the background and motivation, the status and representative, the main structure and methods of the research.The second part: The summarization of the risk-management inter-auditing. The author reviews the development of the inter-auditing methods and the appearance of the risk-management inter-auditing, discusses the definitions of risk-management inter-auditing, as well as compares it with the risk-based auditing and Internal control auditing.The third part: The relationship between risk-management and the inter-auditing. First, the author expatiates on how risk-management and inter-auditing interact and improve each other, such as the inclusion of the contents and the consistency of the goal. Then, the author discusses the orientation, responsibility and action of the inter-auditing. Lastly, basing on inter-auditing, the author refers to the importance of the risk-management inter-auditing.The fourth part: The framework of risk-management inter-auditing .This is the core of this thesis. The author constructs the framework of risk-management inter-auditing. The author recognizes the risk, evaluates the risk-control, manages residual audit risk, each part continues revolving the risk factor.The fifth part: The problem and countermeasure of the risk-management inter-auditing in our country. This part analyses the problem of the risk management inter-auditing in our country, presents corresponding countermeasure.