The Use Of Risk-oriented Internal Auditing In The HD Company

With the implementation of the strategy of "made in China 2025" and in the manufacturing structure by the labor and resource intensive industries to capital and technology intensive industry upgrade the big background,so the support development of internal resources and structure should be upgraded and retrofit.Now most of the company's internal audit or a related field in the system foundation audit pattern on the audit,the problems existing in the internal audit mode are increasingly evident on the concrete application,the system foundation audit risk-oriented internal audit is the audit method is improved,the risk-oriented internal auditing in the internal audit model also more and more adopted by the company and the application.This article will take the HD small and medium-sized manufacturing companies as the research object,from the current situation and problems of the current internal audit as the breakthrough point,which leads to the risk-oriented internal auditing model constructing a TAB on the company concrete used in the annual financial statements.This paper consists of six parts.The first part is introduction,mainly introduces the research background of risk-oriented internal auditing at home and abroad of the research and application of risk-oriented internal audit results were concluded;The second part is the theoretical basis of risk-oriented internal auditing,in this part systematically reviews the meaning of audit risk and risk management,development background and characteristics of risk-oriented internal auditing,laid a theoretical foundation for the later writing;The third part is the HD company internal auditing present situation analysis,through to the company and the basic situation of internal audit was parsed,puts forward the problems existing in internal audit and reason analysis;The fourth part is the risk-oriented internal auditing in HD company builds,this chapter based on the company's business and industry characteristics,to guide the construction of the risk HD company internal audit,The focus is on the risk identification,risk assessment and risk response,and according to the design of internal audit to concrete application of the annual financial statements,and makes the model in the internal audit in the advantages highlighted;The fifth part is to make the design of the risk-oriented internal auditing can be successfully applied to the company to safeguard measures;The sixth part is the conclusion,summarizes the research conclusion of this paper and the insufficient.