The Research Of Risk-oriented Internal Auditing In ZG

With the world economic integration and the development of market economy in China, the competition between enterprises becomes more and more fierce. Therefore,whether it can deal with risks in a timely and effective manner, to a certain extent,relates to the development of an enterprise. In order to be able to deal with all kinds of risks more effectively, the enterprise's internal audit model is gradually developed from the traditional compliance internal audit to risk oriented internal audit.Under the background of the above introduction, this article selects the risk-oriented internal auditing as the main content of this thesis. On the risk management theory, principal-agent theory, strategic management theory as the theoretical support of this thesis. Then select mid-december company as the research object, this paper introduces mid-december, company's basic situation, the development of internal audit and company in the implementation in risk-oriented internal audit in the process of specific measures, when introducing mid-december,internal audit status quo emphasized the enterprise are put forward and applied to the risk map this tool. Describe how the enterprise to apply risk map of internal audit,making mid-december, companies in the process of internal audit transformation real has obtained certain result, risk management and internal auditing, corporate governance. Of course in such a special transition of internal audit transformation,mid-december, companies are still facing many problems, and imperfect aspects. So in the next section mainly analyzes the mid-december, companies in the risk-oriented internal auditing existence problems, such as the company's risk database is not yet perfect, a communication audit there exist certain obstacles, inadequate in mid-december, the company internal auditors quality is high speed development of internal audit model, and the company risk map update not in time. In mid-december,the company after the internal audit problems, the paper mainly aimed at these problems puts forward some proposals to mid-december, risk-oriented internal auditing company, for example, internal audit and risk management, corporate governance,better integration, to improve audit quality, improve internal auditors professional competence and strengthen follow-up audit work of internal audit and relevance and other measures to perfect mid-december, company of risk-oriented internal audit work,at the same time, I hope this paper can also provide a valuable reference to other enterprises.