Xing Jia Biological Risk-oriented Internal Auditing Mode Building Research

In 2001,the international association of Internal audit(Institute of Internal Auditing,type IIA)issued the risk guidance practice standard framework.In recent years,many firms have adopted the risk-oriented internal auditing model to strengthen risk management.This paper studies the risk-oriented internal auditing model based on X company case,to improve risk management levels of the high-tech small and medium-sized enterprises,which has important theoretical and practical significance.Based on the strategic management theory,system theory and principal-agent theory,this paper analyzes the relation between risk-oriented internal auditing and corporate risk management framework.By the analysis of risk management and internal audit of X company,this paper finds that there are a series of problems in the internal audit,such as lack of audit resources,failure to effectively identify risks and the quality requirements of audit,which has limited the internal audit function.In view of the requirements of internal auditing standards,the limitations of the current internal audit model,the needs of the internal audit development and the specificity of R&D business of X company,this paper argues that it is necessary for X company to construct a risk-oriented internal audit model.Therefore,X company should establish the risk-oriented internal audit model from the two aspects of internal audit operation and internal audit management.According to different audit content and scope,X company should carry out differential audit in four stages:planning,execution,termination and follow-up audit,strengthen the collaborative management of audit resources,audit quality,audit information and audit results,improve the internal audit system,cultivate the comprehensive risk management culture,construct the risk management mechanism,security risk oriented internal audit operation.