Internal Audit Of CY Company Based On Risk-oriented Audit

As the rapid development of science and technology making progresses in human society and market economy advances rapidly, enterprises face more opportunities and challenges.Information technology constantly updates situations; the world economy becomes more and more integrated; and all aspects of the enterprise have undergone unprecedented changes.Therefore, more and more companies turn their attention to risk management. Thus,introducing risk management into the enterprise. Risk-oriented internal audit introduces the new idea of risk management into the internal audit work of the enterprise. Based on the internal control system, the author draws out the residual risk, determines the focus of the audit according to the residual risk, and reaches the auditing conclusion.This paper focuses on the actual situation of CY Company, analyzes the application of risk-oriented internal control audit in CY Company and the problems in the current application process, and advocates the risk-oriented internal control audit as the most important risk control means. Controlling the construction and perfecting the application of risk-oriented audit in the enterprise enhances the ability of the enterprise to resist risks in market competition and provides reasonable guarantee for the enterprise to realize the strategic goal.