Based On The Enterprise Value Increment Of Risk-oriented Internal Audit Research

In recent years, economic globalization brings to the enterprise the opportunity of also make the enterprise faced with great challenge at the same time, a series of financial scandals exposed the enterprise for its own survival and development has a strong sense of crisis, more and more attention to the internal audit activity in security role in the process of enterprise development, with the combination of qualitative and quantitative method to assess risk level, and adopt a series of measures to organize business controllable risk to a minimum. Internal audit research in China starts late,lack of theoretical innovation is, however, in recent years, Chinese scholars on the basis of the theory of learning foreign internal audit, internal audit goal positioning to increase value for the organization, it also means of value-added internal audit in our country to enter the stage. However, compared with foreign enterprises, many enterprises in our country internal audit department can be evaded, rely more on intermediary institution of audit work, has not been give full play to its functions. In view of this, this article mainly discusses the internal audit at home and abroad the latest theoretical research in detail, this paper aims at our country internal audit activity provides the theory basis for implementation of the audit activities, offers practical advice for the internal management of enterprises, realize the utility value of the internal audit, and thereby make the enterprise achieve aim to increase the organizational value.This article mainly from the angles of theory and case study of risk-oriented internal audit value-added effect. In the aspect of theory, the first is the study of the enterprise value increment theory, on the basis of defining the enterprise value, with specific quantitative indicators to measure enterprise value appreciation, and then how to measure enterprise value added value for the detailed instructions, further describes the relationship between corporate value and internal audit. The second is based on the enterprise value increment of risk-oriented internal audit, the risk oriented internal audit on the basis of the audit method into the concept of value-added, namely by means of risk orientation, the value of appreciation is the target of a new type of audit idea, and then based on the meaning of value-added of risk-oriented internal audit and implementation process in detail in this paper. Moreover, discusses the risk-orientedinternal auditing based on value-added effect on audit quality. In case analysis, based on the space military academy of internal audit implementation, for example, to introduce the institute of internal audit value-added activities, found its internal audit work in ideology, system building, team building, the shortcomings in the course of concrete implementation, and puts forward strengthening the organization as a whole,accurate positioning of internal audit to the attention of the internal audit department membership in the organization, improve the professional quality of internal auditors,audit center of gravity forward, and develop its \ "consultation\" functions.