Research On The Application Of Risk-oriented Internal Audit In LAI YI FEN Company

In the past 40 years of reform and opening up,China's economic development has made remarkable achievements.The food retail industry of Laifen company has serious product homogenization,strong product substitutability and fierce market competition.If an enterprise wants to gain the initiative in market competition,achieve sustainable operation and development,and form its own unique competitive advantages,it needs to improve its risk management ability and market competitiveness,deal with various risks it faces well,and reduce the losses it may cause to the enterprise.Risk-oriented internal audit puts forward effective solution mechanism for risk prevention and control,improves enterprises' ability to cope with risks,and provides beneficial help for enterprises' risk management.In this paper,on the basis of combing the relevant theoretical research results of domestic and foreign risk-oriented internal audit,aiming at the shortcomings and limitations of the research results at home and abroad,Laifen company as the research object has carried out a systematic study on the company's risk-oriented internal audit.Firstly,this paper expounds the connotation,characteristics and relevant basic theories of risk-oriented internal audit,which serves as the theoretical basis of this study.Secondly,the internal situation of risk orientation of Laifen company is comprehensively analyzed,and the existing deficiencies are pointed out.Through in-depth discussion on the problem to the company,on the basis of the company to Iraq risk-oriented internal auditing process is optimized,first of all,the target company,comprehensive recognition of enterprise risk,using the SWOT analysis method to identify the strategic risk of the enterprise,and financial perspective to identify the key risk factors,and then to assess risk size to determine the risk level.Then it gives the optimization plan for the preparation,implementation,report and follow-up stages of the audit.In order to ensure the smooth implementation of the risk-oriented internal audit of Laifen company,the Suggestions mainly focus on the establishment of big data management platform,strengthening the level of information technology and improving the quality of auditors,and put forward corresponding safeguard measures to effectively guide the practice of enterprises and ensure the sustainable development of enterprises.The writing method of this paper mainly USES normative analysis method,thematic research method,literature research method,to propose and optimize the problems of risk-oriented internal audit,so as to avoid risks and help the company grow in an all-round way,and realize the company's value added.At the same time,the theory and practice of risk-oriented internal audit can be used for reference.