Research On Internal Audit In Improving Riskmanagement Of Private Enterprise

An enterprise from scratch,from the initial to grow and develop,is a process of continuous improvement.At the same time,enterprises need to face the challenges of various internal and external risks.With the development of enterprises,their ability to deal with risks is also increasingly mature.Internal audit agencies are the natural products for private enterprises to deal with all kinds of risks and can play an active role in improving risk management.The latest definition of internal audit by the International Institute of Internal Auditors(hereinafter referred to as"?A")further clarifies that internal audit should play a role of confirmation and consultation in risk management so as to enhance the operation and management of enterprises and increase the value of the enterprise.Although China Internal Audit Association conducts business guidance on the internal audit institutions of private enterprises,however,it does not pay enough attention to the private enterprises in different stages of development,making their internal audit be lack of systematic norms guidelines in practical work,and its effect is not satisfactory.Based on this,this paper conducts a questionnaire survey on private-owned enterprises in Zhejiang Province,and studies the status quo and existing problems of the internal audit in the process of improving risk management,in order to provide ideas for directing the internal audit of private-owned enterprises to play a better role in improving risk management.This paper specifically divides into the following areas:First of all,based on a comprehensive review of the relevant literature at home and abroad on internal audit improving risk management,this paper introduces the concept of enterprise risk management maturity to represent the level of enterprise risk management,and analyzes the theoretical basis of improving the risk management of internal audit in private enterprises,and constructs the theoretical basis of internal audit to improve risk management of enterprise risk management maturity from the level of internal audit reports,internal audit activities and influencing factors.Secondly,a questionnaire survey is conducted on the actual situation of internal audit of private enterprises improving the risk management.Stratifying it according to the risk management maturity of private enterprises and studying the internal audit under various risk management maturity activities to improve risk management,influencing factors and degree of the internal audit role in the risk management,there is a preliminary result that the internal audit of private-owned enterprise in improving risk management does not match its risk management maturity.Thirdly,comparing the current situation and the theoretical construction reflected in the questionnaire results,four concrete performances that the actual situation of internal audit of private enterprises in improving risk management does not match the theory are concluded.They are that the internal audit of private-owned enterprises has polarization in the course of improving risk management,and confirmation function of the internal audit is not enough in higher degree of risk management maturity of private enterprises,and advisory function confirms of the internal audit is not enough in the low risk management maturity of private enterprises and the higher maturity of enterprises make it easier for internal auditors to assume management responsibility.And then the reasons that cause it to be inconsistent with the theory are analyzed from internal and external of private enterprises.Finally,in order to guide the internal audit of private enterprises to play a better role in improving risk management,it is suggested that the internal audit association should strengthen guidance and private-owned enterprises with high risk management maturity should clarify their internal audit duties and private-owned enterprises with lowlife maturity should properly locate the functions of internal audit and improve professional competence of internal auditors.The main innovation of this paper is to study the actual situation of internal audit in improving risk management from the perspective of enterprise risk management maturity and analyze the problems existing in internal audit of private enterprises with different life maturities and put forward some suggestions for improvement,which has realistic guiding significance to internal audit in improving risk management effectively.However,due to the scope of the questionnaire,construction of risk management maturity model and the design of the questionnaire are limited by the author's ability level,the research results of this article may have some limitations.