The Research On Trust Business Audit From The Perspective Of Enterprise Risk Management In A Company

In 2018,24 trusts were fined,with a total amount of 14.5 million yuan.Among them,some trust companies have been fined many times,even in 2018.The amount of fines of hundreds of thousands of yuan has little impact on the financial affairs of trust companies,but it will have a significant negative impact on their penalized business.Many measures in the <Guidelines on Standardizing Asset Management Business of Financial Institutions> also have a great impact on the asset management industry which has a scale of hundred billion yuan.Thus,due to the particularity of the financial industry,the supervision of the industry is becoming increasingly stringent.However,the supervision of the financial industry should not only be carried out by external punishment,but also by internal self-regulation of the company,which always implements the concept of risk management,in order to better guarantee the principle of the supremacy of investors' interests.Thus,it is necessary to explore the effectiveness of risk management for trust business audit within trust companies.This is helpful for the company to discover the risk management defects that have not been done due to lack of its own capacity,and then improve the internal audit work,so as to realize the protection of investors and the added value of the enterprise.This paper combines the comprehensive risk management framework with the audit of trust business on the basis of literature research,analyzes the audit of trust business of the case company by using the combined audit framework,and puts forward some suggestions from the company level and audit.At first,this paper introduces the survey setting,implication and approaches,reading literature on the domestic and foreign literature review and comments to explain the research methods and ideas,and then introduces the theories and concepts involved in this paper.Through a general understanding of the particularity of the trust industry and its business,this paper illustrates the necessity of auditing trust business from the perspective of risk management,and forms a system of risk management auditing,which lays an important foundation for the case analysis.This paper chooses A Trust Company with mixed ownership background to study the audit of internal trust business from the perspective of comprehensive risk management,introduces the general situation of A Trust Company,summarizes the current situation according to audit projects,and finds that there are some problems in the concept of risk management,the implementation of audit mechanism,the rectification of audit results,the use of audit information system and the speed of development of business audit.The purpose of this paper is to put forward specific suggestions with the current development of internal audit.For example,at the company level,it is proposed that the audit of trust business should be integrated with the concept of risk management,the internal audit mechanism should be improved,and the comprehensive risk management report should be added at the work level,the experience of risk management audit should be exchanged with the outside world,new audit projects should be carried out,the structure of double-lead double-track report should be established,and the construction of audit information system should be promoted,in order to improve the management level of trust business,safeguard the interests of investors and enhance market competitiveness.