Risk-oriented Internal Auditing In The Application Research Of A Company

In today's society,the world economy globalization,the company's business to diversified development,with everything from the internal and external risk bring business enterprise more and more big.If enterprises want to survive in the increasingly changing complex environment and development,to deal with a key factor-the "risk",which requires the enterprise must strengthen the risk management,internal audit department combined overall internal control and risk management,to achieve the audit goal,for the goal of a business enterprise to provide value-added services.It promoted the rise of risk-oriented internal auditing,and application of the international institute of internal auditors(type IIA)on risk-oriented internal auditing to the latest definition,foreign scholars on the theory study and apply the new attempt in the enterprise practice,the rise of audit mode,promoted the risk-oriented internal auditing in the common development of the theory and practice.But relative to its steady development abroad,for its theoretical research in China started late,at present still in the stage of development,for the basis of risk-oriented internal audit theory and systematic research is not enough.Similarly,practice research is relatively backward,most enterprises are still based on using financial guidance system of internal audit and internal audit of the audit model,the concept of risk based not widely used in the field of practice.Research thought and framework of this article is based on the relevant theories on risk-oriented internal auditing at home and abroad,choose the H group as an example,A company to explore the application of risk-oriented internal audit model,find the problems existing in the company,the audit conclusion.At the same time,the risk-oriented audit mode are found in the implementation of A company,the audit risk of exposure,and explore the solutions,the risk-oriented internal auditing in our country enterprise provide certain reference for how to apply.Methods using normative research and case studies.,from the perspective of the research status at home and abroad,the paper expounds the basic theories of risk-oriented internal auditing,the evolution process,detailed audit procedures.In case study,the choice listed company A company as A practice case,risk-oriented audit mode are in accordance with the procedures and methods,the new mode of internal audit through into the audit project always,and according to the application of system to record in the enterprise application of risk-oriented internal audit process,found in A company of science and technology,personnel,project construction,production and operation of social security and the risk in the financial management,etc,to assess the company's operating situation,the financing activities,investing activities,and the basic accounting for high-risk areas,establish its key domains for audit,to carry out the control test and substantive test,complete the audit project.At the same time,take the initiative to risk-oriented audit mode are found on the problems existing in the practical application,such as enterprise risk management system to establish the imperfect hinder the audit model,auditors have different practice ability,risk assessment to quantify and independence is not influence the effectiveness of the model of role play.Finally,in view of the problems found,stand in the perspective of the auditor,explore the solution of problems,such as trying to mix audit mode,set up information sharing platform,etc.To provide reference for other enterprises to carry out the risk-oriented internal auditing and risk-oriented audit mode are prompting more mature and practical.Innovation point of this article is not limited to use risk-oriented audit of internal audit to complete the project,find the problems existing in the enterprise,but to broaden horizons,focused mode of possible problems in the implementation,advance mode,make model have tools,our advantage,promote efficiency of the audit.