Research On High-tech Enterprise Internal Audit From Risk Management Perspective

With the development of economy and the innovation of technology, enterprisemanagement environment constantly changing, the risk that enterprise faces is alsoincreasing. Risk has become an important factor that influence enterprise’s managementdecision, the implementation of effective risk management has become an importantsubject that enterprise must face. To meet this trend, internal audit should also beinnovative, involved in the area of enterprise risk management actively. Therefore, thispaper chooses risk management perspective to study the problem of enterprise internalaudit. These years, high-tech enterprises emerging quietly and developing rapidly, moreand more high-tech enterprises with the capacity of independent innovation come to thefore, play an important and irreplaceable role in pushing economic development.Therefore, this paper chooses high-tech enterprise as the object of study, studies theproblem of high-tech enterprise internal audit from risk management perspective.This paper uses a combination of theoretical analysis and questionnaire surveymethods. The first part elaborates theory of risk management and internal audit，thesecond part introduces the risk environment that high-tech enterprise faces and theimpact of risk environment on internal audit, the third part uses questionnaire to collectrelevant data, through questionnaire design, survey, recycling, statistical processing andother methods, analyzes the status quo of high-tech enterprise internal audit in riskenvironment, the forth part analyzes the problems and causes of high-tech enterpriseinternal audit in risk environment, the fifth part commits to propose specificcountermeasures to solve the problems of high-tech enterprise internal audit from riskmanagement perspective, the sixth part summarizes this paper, draws a conclusion.Results of this survey show that: under the risk environment, objectivity ofhigh-tech enterprise internal audit is not enough, enterprise’s emphasis on internal auditis insufficient, function of internal audit has not been brought into fully play. Thoughcauses analyzing, we draw the conclusion that independence and authority of internalaudit and risk management organization is low, knowledge and ability of internal auditstaff should be improved, content of internal audit work is limited, comprehensive risk identification and assessment system is lacking, internal audit technique is relativelybackward.Finally, this paper aims at the problems and the reasons of high-tech enterpriseinternal audit in risk environment, further proposes corresponding countermeasures:improve the setting of internal audit and risk management organization, enhanceknowledge and ability of internal audit staff, expand content of internal audit work,identify and assess risk comprehensively and systematically, introduce advanced internalaudit technique. Hope that through the implementation of these measures, the status quoof high-tech enterprise internal audit under the risk environment could be improved.