Enterprise Internal Audit Research From The Perspective Of The Modern Risk-oriented Audit Mode

In recent years, many countries and relevant international organizations in the world is to knowthe importance of strengthening the risk management. one of the important elements of corporategovernance and internal audit is the risk of infiltration. However, most of enterprise internal auditcan be evaded to play any role. Modern risk-oriented audit as a new auditing mode and a new auditidea get highly attention of the auditing profession. According to the quantitative analysis of thelevel of the scheduled audit project priorities determine the scope of the audit risk with a key.Thispaper is divided into five parts, about the specific content is as follows:The first part, review of research results at home and abroad. This part mainly discusses themodern risk-oriented audit and internal audit reviewed, the modern risk-oriented audit mode abroadapplied in the case of internal audit, but at home it is often deprived.The second part, This part mainly includes the following three aspects: the modernrisk-oriented auditing theory, the enterprise internal audit and risk management theory and itscombination relations.The third part, the modern risk-oriented audit mode is the realistic choice of internal audit, andthe mode of internal audit. Realistic choice is mainly analyzed from two aspects: the objectivedemand of the enterprise risk management, internal audit of our needs,audit implementation stage,audit end stage and subsequent audit four stages are studied.The fourth part, our country enterprise internal audit problems and cause analysis. Summed upthe problems existing in the internal audit, risk consciousness, The reasons include: internal auditinstitutions subordinate level is low, authority, independence is poor; Enterprise management ofinternal audit is not enough attention; Enterprise risk consciousness; Internal risk managementmechanism is not sound.The fifth part, our country enterprise implementation of modern risk oriented internal auditcountermeasures. Mainly includes: strengthening the awareness of the wind, establishing andimproving the related mechanism, optimizing the structure of internal audit staff, improving thesystem of relevant rules, actively promoting advanced audit techniquesIn this paper, the research content of theoretical and practical value is: first, studying themodern risk-oriented internal auditing in our country still stays in the stage of theory;Second,attaches great importance to the internal audit, finally make the enterprise and realize internal auditimplementation of the positive role of the modern risk-oriented audit mode, promoting the newmodel has been used widely in the enterprise;Third, this paper studies the enterprise internal audit in our country in the implementation of modern risk-oriented audit mode, pointing out the problems ofinternal audit in our country and analyzing the reasons, and putting forward the constructiveSuggestions, hope that you can as soon as possible for the enterprise success with the model of newcontribution meager strength.