The Application Research Of Risk-Oriented Internal Audit In W Company

With the integration of the world economy and the further development of the market economy in China,the competition among companies is becoming more and more intense,and the risks are followed.Effective response to risk determines the future of an enterprise.In order to cope with the risks effectively,the internal audit model of the enterprise has gradually developed from the traditional internal audit to the risk oriented internal audit.Risk assessment is the most important in the risk oriented internal audit model.Therefore,it can help enterprises to effectively prevent the risk control and promote the enterprise to improve the risk control mechanism.The logical order with its goal of "risk control audit,internal audit staff first understand and assess the potential risk in advance to achieve business objectives,and audit projects will be selected according to the risk degree of importance,focus on strengthening the work in high risk areas,the evaluation is able to control the risk at an acceptable level.In order to manage risks and seize the opportunity to achieve business goals.At present,risk oriented internal audit is gradually recognized in China's enterprise risk management.However,when implementing risk oriented internal audit,enterprises will be influenced by realistic factors,and there will also be many problems.This article will take this as the theme,through the case study,find the actual factors of the problem,and think that the case enterprise provides the way to solve the problem.Based on the investigation and analysis of risk oriented internal audit of W company,this paper finds out the main problems existing in implementing risk oriented internal audit of W company,and studies the existing problems,and puts forward suggestions for improvement.Do not use a combination of qualitative and quantitative research are inadequate,the audit plan of enterprise risk assessment in the implementation of risk oriented internal audit in the process,the daily review process audit issues such as the lack of prevention;to solve these problems,this paper realize the importance to strengthen the risk assessment,using a combination of qualitative and quantitative methods to assess the risk,to suggest that modern risk oriented internal audit guidance of internal audit etc.This paper concludes that risk assessment,as an important part of modern risk oriented audit,should move forward.In practice,through the method of case study,combining with the actual situation of W company risk oriented internal audit,the requirements of China about risk oriented internal audit and development,the practical significance of risk oriented internal audit based on the research of the application in W company: the internal audit department of W company in the process of risk oriented internal the audit of the problems,proposed solutions,is conducive to improve the audit quality and efficiency;the implementation of risk oriented internal audit has a certain reference to other companies.