Discussion On Application Of Construction Enterprise Risk-oriented Internal Auditing

With the arrival of the information age and the strengthening of global economic relations,enterprises as the main body of market,whose production and operation environment is ever-changing,obtain the opportunity,and at the same time various risk followed.Enterprises pay more attention to the role of risk management.The internal auditing is not only an important method of enterprise risk management,but is an important part of the enterprise internal control,which plays an irreplaceable role in enterprise risk management.Risk oriented internal auditing as a kind of modern auditing idea,have gained great development in foreign theoretical extent and practical extent.However,risk oriented internal auditing in our country is still in the initial stage.Most of the enterprises still use financial oriented internal auditing and system based internal auditing.The theory is only raised the concept of risk oriented internal auditing.This advanced concept didn't attract enough attention in practical extent.There is no systematic theoretical research on the risk oriented internal auditing.Therefore,this paper intends to explore how the advanced audit concept is applied in the construction enterprise,and takes J Construction Group Company as a case,in hopes of promotion and application of risk oriented internal auditing in China's construction enterprises in a certain help.This paper mainly uses the method of normative research and case study to discuss the application of risk oriented internal auditing in construction enterprises.First of all,based on the research of the domestic and foreign related risk oriented internal auditing documents,this paper systematically expounds the definition,features,objectives and targets,and functions of risk oriented internal auditing,and then expounds the necessity of the application in construction enterprises,and then introduces the theoretical basis of risk oriented internal auditing and the general audit procedures,and then focuses on the discussion on the application of risk oriented internal auditing of J Construction Group Company,and finally draws lessons from the experience of J Construction Group Company implementing risk oriented internal auditing,and further discusses the difficulties of carrying out risk oriented internal auditing in construction enterprises and puts forward some corresponding suggestions,providing abundant reference case for other enterprises to carry out risk oriented internal auditing.This paper consists of five chapters.The first chapter: introduction.This chapter mainly narrates the background and significance of the thesis,and summarizes thereference of this article,and then put forward the research ideas,methods and the basic framework of the paper.The second chapter: the overview of construction enterprise's risk oriented internal auditing.Firstly,it introduces the definition,features,objectives and targets,and functions of risk oriented internal auditing;then it expounds the necessity of the application in construction enterprises;finally,it introduces the theoretical basis of risk oriented internal auditing and the general auditing procedures.The third chapter: the analysis of risk oriented internal auditing of J Construction Group Company.Firstly,it introduces J Construction Group Company's internal audit situation;then it introduces the specific application of risk oriented internal auditing in J Construction Group Company.The fourth chapter: the enlightenment of the risk oriented internal auditing of J Construction Group Company.It draws lessons from the experience of J Construction Group Company implementing risk oriented internal auditing,and points out the difficulties of carrying out risk oriented internal auditing in construction enterprises and puts forward some corresponding suggestions.The fifth chapter: the conclusion.It is found that risk oriented internal auditing is not only a new model to meet the needs of the company's management,but also an efficient new method.It is the inevitable trend of internal auditing and can be popularized in the construction enterprise.