Based On Risk-oriented Of SQ Company's Internal Audit Optimization Research

Entering the new century, economic globalization continue to strengthen, enterprises are facing increasingly complex business environment, competition is increasingly fierce, leading enterprises are facing the risk dramatically. Traditional internal audit has been unable to meet the requirements of modern enterprise risk management, some Western countries have already begun to use "risk-oriented," the internal audit, and in theory and practice have made significant progress. However, our current research on risk-based internal audit still in the theoretical stage, has not yet formed a systematic study of the system, let alone provide theoretical guidance for the application of risk-based internal audit of the company. Therefore, this article SQ company, for example, try to design a risk-based internal audit-based optimization, the application of risk-based internal audit research in our country has a certain theoretical and practical value.In this paper, literature research, qualitative research and case study method of combining, on the basis of relevant research to understand the dynamics at home and abroad, this paper describes the theoretical basis of related concepts and research, and theory with practice, SQ internal conduct in-depth analysis of the status quo audit, pointing out its problems, and stand the risk-based internal audit internal audit point of view of this latest concept, the company's internal audit on SQ optimization study proposed risk-based internal audit plan based optimization, Finally, the conclusions set forth in this article, make relevant recommendations, and pointed out the shortcomings and research prospects of this article.In this paper, in order to optimize the company's internal audit SQ as a starting point, draw the following basic conclusions:(1) risk-based internal audit along with the risks facing increasing competition arising from the environment, which emphasizes the identification and assessment of risks aims to increase the value for the enterprise; (2) the risk can be assessed and quantified the importance of the likelihood of occurrence of two aspects, as a risk-based internal audit to determine the scope of the audit and audit-focused basis; (3) risk-based internal audit through monitoring, evaluation, validation and consulting functions, create value and achieve the objectives of risk management, risk-based internal audit independence and objectivity and professional competence of internal auditors are two preconditions for its successful implementation of; (4) implementation stage risk-based internal audit include:the development of audit plans, preparation of audit programs, on-site audit phase, the report stage and subsequent audit phase, the Balanced Scorecard can be used as evaluation method to implement risk-based internal audit effectiveness; (5) the risk successful implementation of need-based internal audit in terms of organization, talent and other related aspects of good protection.