The Application Of The Risk-oriented Auditing In Internal Auditing Of Maritime System

In the west,the range of application in risk-oriented internal auditing is relatively wide,under the propulsion of western scholars applications in practice develop to risk-oriented internal auditing.In comparison,the research about risk-oriented internal auditing in China is not deeply enough.the function of maritime system has its particularity,at present,our country continues to deepen financial reform,reform of different categories of public institutions,Maritime department bear the safety supervision and management,prevention of pollution and the important function of navigation order,for the development of transformation stress followed.With the continuous development of economy and society,the maritime department also need a more efficient way of risk management for its strict management risk.In this paper,the research is based on advanced paper at home and abroad,contact with risk-oriented internal audit theory research at home and abroad,in accordance with the "risk management content as the starting point in the maritime system,the necessity analysis of the risk-oriented audit application as the foundation the maritime system," focusing on the risk-oriented audit application in maritime system,main idea for maritime system is expounded the contents of risk management;Specification as a whole internal auditing system,the awareness of risk in internal auditing and the level of risk management,the respect such as the independence of the internal auditing department,Using the theory with practice,the standard research methods such as risk management system is not perfect,Chinese maritime system are analyzed and the way of risk management is not enough.In short,the risk-oriented auditing will become the trend of development in internal auditing in maritime system,effective risk management will provide maritime system with effective control and powerful guarantee.