Research On Internal Auditing Problems Of HY Company Based On Risk-oriented

With the acceleration of economic globalization, economic development faster and faster, in enterprise management, internal audit is becoming more and more attention by managers, optimize the enterprise internal audit mode will play a very big part of enterprise management. However, at present our country internal audit still failed to get good value, in the process of its development and evolution, and there are a lot of problems and the insufficiency. Working process of the internal audit activity,for example, lack of standardization, and the relevant laws and regulations of the lack of ground conditions, there is much more room for progress. Therefore, this paper analyzes the current situation of the development of internal audit, and select the current the most feasible in the field of internal audit risk-oriented internal audit to discuss research, combining normative research and consult literature, laid a solid foundation of this essay.This paper will with HY company as the research object,takes the form of research, through the communication and enterprise internal personnel, access to a large number of relevant literature to know risk-oriented internal auditing theory knowledge, and to understand HY company internal auditing development present situation and the specific process of risk-oriented internal audit. This article has five parts: the first part explains the background meaning of the research and the thesis framework. The second part provides a detailed description of risk oriented internal audit; The third part introduces the situation and development of HY company, and describes the process of implementing risk oriented internal audit. The fourth part analyzed the problems of HY in implementing the risk oriented internal audit, and the reasons. Part five offers specific recommendations on how to conduct internal audits of HY in the future. Hope this paper shows that not only can help HY company better promote risk-oriented internal auditing mode of operation, at the same time can also for other state-owned enterprises promote the development of internal audit,let the risk-oriented internal auditing better service in the enterprise management.