The Research On The Application Of Risk-oriented Internal Audit In M Company

With the intensification of the process of economic globalization,the world economic development is in the stage of adjustment of low growth,low expansion,high debt and high bubbles,which also has a great impact on the development of the enterprise economy.Therefore,if enterprises want to operate smoothly and healthyly in the environment of economic stress and increasing risks,they need to focus on building a risk management system for enterprises,so that risk management can better serve enterprises.In most domestic enterprises,the internal audit method still uses the accounting method of accounting,account statement and account verification.This method requires a lot of manpower and material resources,and the result can only be used for correcting the mistakes of the enterprise,and it is difficult to provide valueadded services.In the context of economic development,without a good internal audit system,it is difficult for enterprises to develop steadily in the ups and downs of the economic environment.Only by combining internal audit and enterprise risk management into all aspects of business operations can enterprises be able to detect and avoid risks in a timely manner and promote the sound development of China's economy.Foreign scholars first proposed the concept of combining risk management with internal audit,and guided internal audit to a risk-oriented road.Although riskoriented internal audit research has been relatively mature abroad,China's research on risk-oriented internal audit is still insufficient,and it is difficult to support its practical application.Taking M company as an example,this paper uses the combination of theory and practice to conduct an in-depth analysis of M's internal audit status,and design a riskoriented internal audit implementation process,and provides guarantee measures for its smooth implementation.First,based on the research of experts and scholars at home and abroad,the entry point of the research is clarified,and explaining the definition,object,function and characteristics of risk-oriented internal audit,and expound the relevant theory of risk-oriented internal audit.Secondly,based on the actual operation status of M company,combined with the enterprise risk management framework and internal control mechanism,the specific implementation process of risk-oriented internal audit is designed in stages,and the internal audit flow chart of each stage is drawn.Again,propose corresponding safeguards for problems that may arise during the application process.Finally,according to the design of M company's risk-oriented internal audit process,it is expected to provide reference materials for the practice research of risk-oriented internal audit.It is hoped that enterprises can pay more attention to internal audit work and pay more attention to enterprise risks,and making risk-oriented internal audit better serve enterprises,to achieve corporate valueadded goals.