Research Of Risk-oriented Internal Audit In Chinese Private Companies

With the integration of the global economy,the risks faced by the company are also more complex and varied due to the influence of internal and external environment.As an indispensable way of risk management,internal audit plays an irreplaceable role in the company's risk management.And the risk-oriented internal audit is the latest production,it will be introduced into the concept of risk management of internal-audit.At present,the exploration in the aspects of risk-oriented internal audit in our country starts late,the new mode of audit theory system has not been formed in our country,is also not widely used.Therefore,the research on risk oriented internal audit model has certain theoretical research value and practical research value.Today,the development momentum of China's private company is a trend which cannot be halted,is the main driving force of the development of market economy in china.The private company is in a relatively weak position in the competition,in the face of numerous risks,private companies want to be able to get better development,we must improve the internal governance structure,establish modern enterprise management system.This research method mainly uses literature reading and case analysis,starting from the summary of research results of domestic and foreign scholars on the risk oriented internal audit,strategic management,risk management and accountability as the theoretical support,and then combined with the current situation of audit development in China's private listed companies and it is necessary to carry out the risk of private companies oriented internal audit.This paper selects the representative A companies in China's private enterprises as the case study object,and analyzes the specific process of A company's application of risk-oriented internal audit model to conduct the practical test.Finally,the paper puts forward some suggestions for the development of risk oriented internal audit.