Study On Application Of Risk Oriented Internal Audit In SG Company Procurement Business

How to control the operation risk more efficiently has become the first problem that the long-term healthy development of the enterprise needs to solve.The key question of control risk is whether to effectively identify and quantify risk,and risk oriented internal audit is one of the important ways to solve this problem.Effective risk oriented internal audit requires an in-depth understanding of the industry environment,strategic goals and plans,sources of competitive advantage,key internal processes that affect the realization of enterprise objectives and residual risks.The model through the analysis and evaluation target implementation of enterprise risk and carries on the control and management,so as to improve the operation efficiency of the enterprise,which can help the enterprise achieve its goal.The concept and methods of risk oriented internal audit are novel,and more enterprises can prevent risks and improve the quality of audit.However,because the risk oriented internal audit started late in our country,there is no real risk oriented concept that runs through the audit work.In order for internal auditors to function,audit must be carried out at risk and audit resources should be allocated to key risk areas.This paper adopts the method of combining literature research and case study.By reviewing the research progress,research results and development trends of domestic and foreign risk oriented internal audit.Taking the change of internal audit mode as the entry point and setting up the risk oriented internal audit framework to explore its related theories.The aim is to find out the research direction of this paper.Combined with the actual case on risk-oriented internal auditing mode application in SG company procurement,layer upon layer through specific audit implementation program analyzes the possible risk,implement risk oriented internal auditing for SG company analysis of existing problems and puts forward corresponding proposals,which shows that the enterprise need to apply the risk-oriented internal auditing mode of the effective means to control risk,real feedback risk,to help enterprises achieve their goals.