Research On Risk Management Audit Of Jiusheng Limited Liability Company

In the late 1970 s,our country enterprise ushered in the unprecedented development opportunity,in all walks of life by the wave of reform and opening up to realize the transformation from scratch,from weak to strong and presents an abundant life.After entering into the 21 st century,with the integration of our country with the international,the collision between domestic and foreign markets becomes more and more intense,and the risks of Chinese enterprises are more and more.Due to the lack of understanding of risk management,the power of controlling risk is weak,and the development process of many enterprises starts to slow down or even block,losing the original development advantage.In this case,the risk management audit as a new kind of internal audit is of great significance to reduce enterprise risk and enhance enterprise strength,and it is increasingly favored by Chinese enterprises.Jiangsu jiusheng new energy materials limited liability company(alias of real case)is a private 500 enterprise in China,mainly engaged in the production and sales of aluminum foil.In recent years,with the expansion of enterprise scale and market share,jiusheng new material has gradually developed into the leading enterprise in the industry.However,in the course of its development,due to the defects in the internal audit system,the risk control is not in place,so the loss of the new material is getting heavier and heavier.Firstly,this paper expounds the necessity of strengthening risk management and perfecting internal audit of jiusheng new material from the realistic background of jiusheng new material.Second,the internal auditing theory related literature at home and abroad,summarizes the development trend of internal audit,puts forward the concept of risk management audit,and from its meaning,characteristics,function and implementation procedure,etc are discussed in detail;Again,through the visit,the methods of questionnaire survey,in-depth analysis and discussion on the long new material internal auditing development present situation,discovered long sheng new material the mode of internal audit in the audit,the audit standard,audit resource allocation and auditors are defects in the performance appraisal;Finally,a scientificand reasonable risk management audit system is designed for jiusheng new material internal audit.It is found that in today's market environment,the function of internal audit should meet the needs of enterprise development.As an important part of corporate governance,risk management has become an inevitable trend.Under the double pressure of reducing enterprise risk and perfecting internal audit,the transformation of risk management audit is the best choice for jiusheng new material.On the construction of risk management audit system,the enterprise should be from their own scale,the characteristics of business,enterprise strategy and development prospects of various Angle consideration of risk management audit system design,organization setup,equipped with resources,cultural construction and so on.In conclusion,risk management audit is not only a management tool,but also a systematic and rigorous discipline,which needs to be explored,enriched and perfected constantly.