Research On The Problems And Countermeasures Of Risk-oriented Internal Audit

Xi Jinping,general secretary of the deep analysis of the situation facing the development of our country and the international environment,enhance the suffering consciousness,cope with the challenge of risk for us has provided important follow.Suffering consciousness,namely risk consciousness as the 19 big meeting,and the word "risk awareness" has gradually become the mainstream of the new era.At the same time,with the rapid development of our economy,market economy gradually become the main economic mode in our country,so the enterprise for all kinds of business pay more and more attention to and independent of the internal control evaluation,internal audit was more and more important role among different enterprises.Global has entered an unprecedented era of information technology,a variety of all kinds of information hiding many invisible,scratching the unknown risks,if the enterprise does not have a corresponding comprehensive risk identification response mechanism,it is difficult to adapt to market may be instant death,even so the internal audit will audit emphasis on risk management and eventually transformed into risk-oriented internal auditing is imminent.This article has carried on the study of risk-oriented internal audit problems and countermeasures,and select a listed company as an example to elaborate,first from the meaning and background of research,based on research results of scholars both at home and abroad,the theory,and expounds the theory of risk-oriented in ternal auditing system;Second through to our country enterprise the status quo of risk-oriented internal auditing mode were analyzed,and found that there were rising cost audit risk assessment work,internal auditors’ ability to recognize and respond to risk,lack of risk awareness and risk response capacity is insufficient,the follow-up audit inspection on risk tracking the four specific issues and from the enterprise internal and external analysis enterprise overall risk consciousness weak,poor risk-oriented internal auditing methods,auditing personnel structure is unreasonable,lack of training and follow-up audit emphasis enough four reasons,in view of the problems and causes,puts forward the corresponding Suggestions and measures,respectively,to strengthen the management risk management consciousness,improve the method of risk-oriented audit of internal audit,the risk response capacity and improve the internal auditors to audit at four Suggestions to carry out the implementation of dynamic tracking;Finally a listed companies in our country H company as an example,through the introduction of the basic situation of the enterprise,the risk-oriented internal auditing of case company analyzes the problems of the application and puts forward some Suggestions on the application of the the company internal audit.Is concluded that the risk-oriented internal auditing in our country economy and the inevitable choice for enterprise itself needs comprehensive consideration,there are still many problems need to professionals from all walks of life work together.