Research On Internal Audit From The Perspective Of Risk Management Of X Corporation

Along with the continuous development of economy society,especially thedeepening of economic globalization and internationalization,the businessenvironment is becoming more and more complex,internal and external risks faced bycompany increase greatly,this makes risk management has become an important taskof enterprise operation.It is more effective to discovery enterprise risks and takeseffective measures to solve them than afterwards analyzing.Enterprise’s internal auditdepartment as an important part of the corporate governance,it plays an important rolein the enterprise risk management.Internal auditors can inspect and makerecommendations regarding the sufficiency and validity of the risk management inorder to enhance the enterprise operation efficiency and increase the enterprisevalue.Therefore,the study of internal audit form perspective of risk management is ofgreat theoretical and practical significance.At the beginning,the author introduced the background and the significance ofthis paper,and then reviewed the existing domestic and foreign researchstatus.Through analysis,the author pointed out that there was an integrate trend forrisk management and internal auditing theories.Secondly, in the base of defining theinternal audit and risk management connotation, the paper elaborated the theory ofinternal audit and risk management.After that,the paper proposed the construction ofrisk management system and internal audit model from the perspective of riskmanagement of X company.At the same time, this paper also analyzes the internalaudit case from the the perspective of risk management of X company.Then,the paperpointed out the deficiencies and improvement suggestions of X company’s internalaudit from the the perspective of risk management.Finally,the author summarized thepaper and pointed out that the integration of internal audit and risk management wasthe direction of the development of internal audit.On the one hand,such integrationoffered an opportunity for the development of internal audit.On the other hand,suchintegration also made the X company have sustainable,stable and healthydevelopment.Overall,both internal audit and the X could benefit from suchintegration.