A. Enterprise Risk-oriented Internal Audit Strategy Research

With the advent of the Industrial 4.0 era,the manufacturing industry,which is the backbone of China's economy,is also undergoing a round of industrial revolutions.Large and medium-sized manufacturing industries will experience tremendous changes in the market environment in the process of integrating into the tide of reform,and they will encounter conflicts and conflicts.Increasingly.Under such circumstances,how should large and medium-sized manufacturing industries in China rely on internal audit and internal control systems to prevent,identify,and respond to related business management risks? After the developed countries in Europe and the United States have applied risk-based auditing to the internal audit of enterprises extensively,what are the major and medium-sized enterprises in China? For the current situation of internal audit in our country,how to use risk-oriented internal audit to optimize strategy research? This article focuses on the theme of risk-oriented internal audit for large and medium-sized enterprises,and combines case studies of companies to analyze the current situation in detail and use risk-based internal audit to identify risks and respond to risks.It is hoped that these questions can be answered one by one.The first part introduces the research background,research purpose and significance,research contents and methods,and innovation points of this article.The second part is summarizing domestic and foreign research summaries,combing the concepts of internal auditing and risk-related auditing related theories.The third part is about China.The status quo of the application of risk-oriented internal audit in large and medium-sized enterprises is analyzed to find the deficiencies.In the fourth part,the analysis of the case of A company's internal audit,combined with the internal and external environment of A company,carries out the risk assessment from the level of financial statements and the level of recognition.In the fifth part,specific risk response measures are proposed for related risk points of A company,and internal audit optimization strategies are proposed.The research findings of this paper mainly include the following points: A company has fraud at the financial statement level and the risk of management overriding the internal control;at the identified level,there exist risks such as operating income,government subsidies,and R&D expenditures.