Research On Internal Audit Of Denghai Seed Company Based On Risk Management

With the continuous development of social economy and the deepening of economic integration,the business environment is becoming more and more complicated.The internal management and management risks coexist with the risk of external market changes.The diversification of risks and the diversification of enterprises are facing multiple " Trap ",the difficulty of risk prevention is also increasing.Therefore,the establishment of an effective risk prevention system to enhance the level of enterprise risk management,modern enterprise development is an essential means and tasks.For agricultural enterprises,especially seed industry enterprises,because of its mode of operation,management and production and sales channels of particularity,so that it faces a more unique risk environment.Therefore,the establishment of effective risk management and preventive measures,the current environment of the seed industry is essential.As an important tool of corporate governance,internal audit plays an important role in enterprise risk management.From the preventive point of view,the internal audit staff has the risk management process of the enterprise to carry out inspection,evaluation and comments on the duties of internal auditors through a series of duties to improve the level of business risk management to enhance the ability of enterprises to prevent risks,So as to help enterprises to avoid risks,enhance the value of the role.Therefore,for t he seed industry,from the perspective of risk management research on internal audit for the establishment and improvement of internal audit system is of great significance.This paper first introduces the research background and research significance of the topic,focusing on the existing research status at home and abroad,on the internal audit and risk management literature review were summarized.Secondly,on the basis of defining the connotation of internal audit and risk management,the relevant theories of internal audit and risk management are expounded,and the internal audit of seed industry is expounded from the perspective of risk management.After that,this paper chooses Denghai Seed Company to conduct a case study,introduces the basic situation of Denghai Seed Company,and analyzes the internal audit status and risk management system of Denghai Seed Company from the perspective of risk management.At the same time,this paper analyzes the internal audit of Denghai Seed Company's participation in risk management,and analyzes the role of internal audit of Denghai Seed Company in production risk and quality risk control and management.Through the above analysis,it is pointed out that the audit scope of internal auditing is limited from the perspective of risk management of Denghai Seed Company,the construction of internal audit team is lagging behind,the role of internal audit function has not been fully exploited,and it has been put forward.On the Improvement of Internal Audit in Risk Management.Finally,it summarizes the research results of this paper,and points out that the combination of internal audit and risk management is the trend of future development,which promotes the development of internal audit itself and the sustainable,stable and healthy development of the enterprise.