H Province Farming Issue Risk Oriented Audit Implementation Problem Research

In2002, the international auditing and assurance standards board amended the relevant auditing standards, marked with operating risk oriented modern risk oriented auditing formally established. In February15,2006China also released a series of new auditing standards, officially in line with international standards, the full implementation of modern risk oriented audit train of thought and method. Modern risk oriented audit to comprehensive assessment of risk based audit resources, will be focused on high risk areas, not only conducive to the improvement of our country commercial bank internal audit efficiency, but also conducive to strengthening banks’ risk management, improve the corporate governance structure, improve the internal control standards, to meet the banks of internal audit requirements.In this paper, a total of six chapters, the first chapter is the introduction, it introduces the background and significance of the research, proposes the research ideas and methods; the second chapter is the theory summary, mainly expounds the risk oriented audit definition, content and implementation of technical means and the auditing risk classification; the third chapter is the H province farming issue risk oriented audit status brief introduction to analysis, farming issue, H province farming issue brief introduction and implementation of the risk-oriented audit present situation, the necessity and the existing problems, find the cause of the problems; the fourth chapter is the H province farming issue of risk oriented audit implementation measures, risk oriented audit implementation steps and procedures, the results of the audit into use principle and implementation technology; fifth chapter is the H province farming issue risk oriented audit implementation of safeguard measures, mainly introduced in order to implement the risk oriented audit needs follow up work and related supporting system; the sixth chapter is the conclusion and prospect.By referring to the risk-oriented audit experience in domestic and international banks advanced, and focus on the analysis of problems and causes of H agricultural issue existence of internal audit, and strive to build a suitable for H agricultural development of risk-oriented audit work flow and technology strategy, H is conducive to agricultural issue update internal audit concept, improve the quality and efficiency of internal audit, rational allocation audit resources, further play the internal audit found the problem revealed role, preventive effect of risk prevention and put forward suggestions and constructive role, improve the H agricultural issue internal control, the risk passes forward, promote H agricultural improve management issue, timely identify and eliminate risks, improve market competitiveness. In addition to these problems in the national agricultural issue of risk-oriented audit process of widespread and has certain representativeness, further study and solve them not only to the H agricultural development of the internal audit function is of great significance, and hope to issue a better implementation of risk-oriented audit provides a better way for the national agricultural.