Risk-oriented Internal Audit Application Research

With the rapid development of information technology,the global economy has become more closely linked,international competition in the industry has become increasingly intensified,and as Chinese economy has entered a new normal,economic growth has slowed,and reforms such as supply-side reforms have accelerated,making enterprises face The risks are increasingly complex and changeable.In this context,if groups want to achieve the goal of better and faster development,it is imperative that risk control work should be done.In the vertical system of the enterprise,it is necessary to do the well job in risk control.All departments and levels should be given support and make corresponding contributions to risk management.However,the traditional internal audit model focuses on the economic activities that the company has completed in the past.It has limited effect on future risk management and it is difficult to provide intellectual support for the further development of the company.Therefore,it is of necessarity to change from the traditional business-oriented internal audit model to the risk-oriented internal audit model.China's risk-oriented internal audit started late.Although it has developed rapidly,it is still in the initial stage of research.It mainly shows that the theoretical system is incomplete and the guidance of risk-oriented internal auditing practice is not effective.Therefore,this paper uses the theory summarization method and practice case analysis method.Taking the application of risk-oriented internal auditing of Group A as an example,it comprehensively and systematically analyzes the procedures for the application of risk-oriented internal auditing and finds out the problems in the application of the model.And put forward corresponding suggestions for improvement,and provide guidance for other industries to use the wind guidance to the internal audit model.This article first summarizes domestic and international risk-oriented internal audit literature;then it outlines the definition,characteristics,theoretical basis of risk-based internal audit,and the relationship between risk management,internal control,and corporate governance;then it analyzes risk-oriented internal audit.Based on the necessity and feasibility of the application,the wind guidance internal audit procedure was elaborated,and combined with the practice of Group A,the audit process of risk-oriented internal audit was carefully studied.Once again,the evaluation of the application ofA-group wind guidance to internal audit was conducted: Risk Guiding internal audit has the effect of strengthening risk management and adding value to the company.There are also problems such as limited scope for risk identification and inaccurate risk assessment.Finally,based on the problems existing in the application of risk-oriented internal auditing,some countermeasures such as constructing a risk database and using big data for risk assessment are proposed.