| In 2001,the international association of Internal audit(Institute of Internal Auditing,type IIA)release risk guidance practice standard framework,marks a new stage Internal audit into risk orientation.In recent years,the domestic large enterprise internal audit are try to risk-oriented internal auditing mode transformation,but the practice is mostly focused on energy,finance,insurance and other high-risk areas,and many small and medium-sized enterprise internal audit is still in the business oriented to management oriented stage,ignored the enterprise risk management.With the expanding of LY construction company,this company faces increasing risks.So,risk control becomes the key factor to the survival and development of this enterprise.It is meaningful to makes an improvement research on the internal audit of LY construction company.Based on the principal-agent theory,risk management theory and corporate governance theory as the instruction,this paper systematic analyze the relationship between risk-oriented internal auditing and enterprise risk management framework,and the role of risk-oriented internal auditing in enterprise risk management.With the analysis of the present status of internal auditing of LY construction company,this paper find the defect of auditing environment and auditing process.The auditing environment defect includesTherefore,based on the need of the company's development,improving internal audit efficiency and guaranteeing audit quality,LY construction company should improve the internal audit environment by enhancing audit independence,perfecting auditing system and strengthen the quality of internal audit personnel.The company should optimize internal audit process by establishing the risk event library,determining the internal audit objectives from the strategic height,optimizing the internal audit resource allocation,improving the internal audit technical means,and improving the follow-up audit procedures. |
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