The Research On The Application Of Risk-oriented Internal Audit

Under the 21st century's global economic integration tendency, the enterprise must survive the difficulty which and develop to enlarge. From risk guidance management audit development angle embarking, helps the enterprise to base in the intense market competition and to expand, will be the important topic which we need to pay attention. The risk guidance management audit is all take the risk control as the starting point comprehensive audit, starts late in our country, although our country many scholars have conducted the massive research to the risk guidance management audit's elementary theory, but in this question was still in the intense argument and consummates unceasingly. Therefore, research risk guidance management audit in our country's management audit domain application, regardless of being theoretically, has the important reality and the theory significance in the practice.This paper includes six parts:the first part is the introduction part which does the explanation to the research background and meaning; the second part is the literature review which does analysis to the circumstance of the research about the risk-oriented internal audit in the domestic and overseas. The third part does the exhaustive research about the theory frame of risk-oriented internal audit. The fourth part does analysis to condition and procedure of implementation of risk-oriented internal audit; the fifth parts is the case analysis part, which aims at the AB Group in the management audit aspect present situation and the question, and carries on the analysis to its implementation risk-oriented audit pattern's necessity, how then to implement the risk-oriented audit pattern to carry on the analysis, obtained the beneficial enlightenment and the experience. In the case analysis, this article aims at the AB Group's management audit realistic situation with emphasis, carries on the analysis and the research, how to carry on the risk assessment model as well as the informationization construction his has the very important reality and the theory significance to further rich related risk guidance management audit's fundamental research and the practice. The sixth part in this paper offer some strategy and suggestion to how to improve the mode of risk-oriented audit.This paper has some conclusion as fellow:The risk-oriented management audit is the effective method which could prevent enterprise operational risk in commercial competition day by day intense today, the risk control and the prevention is very important to enterprise's development. The risk guidance management audit may display its function fully, prevents the enterprise internal operation risk effectively, thus creates the value for the enterprise, therefore the risk guidance management audit has the good prospects for development in enterprise's application; But undeniable, because at present Our country Enterprise also has many problems in the management audit aspect, therefore the risk-oriented management audit pattern's implementation is also facing many questions and the challenge.