The Research Of Optimizing Risk-oriented Internal Auditing In China Mobile—A Branch

In the age of the globalization of world economy, along with the development of science and technology as well as the increasingly fierce competition between enterprises, the risks each company needs to take also become higher and higher. Whether an enterprise can exist and even have further development largely depends on its management and control of the risks. As an important part of enterprise risk management, risk oriented internal audit has been put on the stage. This model focuses on the risk controlling and management. It plays an important role on risk management and evaluation. In other countries, the theoretical research on risk oriented internal audit has made great development, while in China this kind of research has just started. Related systematic research achievements are very poor, and the pragmatic achievements are less and less. It will take a very long time to take it into enterprises.With deepened reformation of enterprises and complexity of economy, risks communication companies need to face are also become higher and higher. The practice of risk oriented internal audit and enhancement of risk management are imperative. Internal audit, as a kind of surveillance system, has one important duty--helping the company to do risk management and internal control. The implementation of risk oriented internal audit is not only changing the service of internal audit in order to meet the need of risk management in a company, but also making the value of a company add and protect the benefits of investors.According to this new audit model, this thesis is based on the theoretical researches at home and abroad, and then looks back on the achievements of risk oriented internal audit made in China and other countries. After these two steps, we will make a research on the basic theory of risk oriented internal audit, including the explanation of background, theoretical basis, features and also the evaluation and model of risk audit. In this thesis, we will take A Company, a branch office of China Mobile, as a case. We will mainly focus on the practice of risk oriented internal audit in A Company. At first, we will introduce the general situation of A Company, and then we will analyze the development of internal audit in this company as well as practice of risk oriented internal audit. At last, according to the above situation, we will point out the problems existed in risk oriented internal audit, and then put forward to improved methods, such as enhancing the independence of internal audit, improving internal audit system, changing audit measures, improving the quality of audit personnel, perfecting risk data bank and risk information shared system of a company.At present, we have been on a critical period on carrying on risk oriented internal audit. This thesis beginning with the theoretical research, along with case study, put up with perfect measures for the practice of risk oriented internal audit. We hope that this will make some contribution to the risk oriented internal audit in domestic enterprises, especially in communication companies. We also hope that this thesis will help enterprises strengthen risk management, improve economic performance and add value to enterprises.