Research On The Internal Audit Risk Management Of Enterprise Executives' Safety Responsibility

At present,most of the causes of security incidents at home and abroad are caused by the failure of corporatc executives' security responsibilities or lack of responsibility supervision.Therefore,it is very important to carry out audits on the performance of corporate executives'security responsibilities.However,most of the internal audits of enterprises are concentrated in the economic field of enterprises,and there are no relevant audit provisions in the field of safety responsibilities of executives.At the same time,as the internal audit department of the organization's "immune system",due to varrious reasons such as the company's neglect of the intereal audit department,the company's complex environmental changes and the lack of risk awareness of the internal auditors,the internal audit quality level of the company To enhance,and thereby increase the internal audit ristc of the enterprise.Therefore,strengthening the risk management of internal audits of corporate executives' safety responsibilities can not only improve the quality of internal audits and control risk levels,but also standardize and supervise the security management of coipicatc executives.Based on three stages of audit risk management:audit risk identification,audit risk assessment,and audit risk control,this paper studies the internal audit risk management of corporate executives' safety responsibilities.First,it summarizes the current domestic and international research on the development of internal audit risk theory,introduces the internal audit risk management and security audit related theories,and expounds the necessity of the internal audit risk management of my country's corporate executives' safety responsibilities.Sesoandly,from the perspective of the internal audit process and the literature analysis method based on the risk-oriented audit model,the internal audit risks of the security responsibilities of Chinese company executives are identified.Through the risk identification proccess,the internal audit risks of corporate executives' safety responsibilities are divided into five dimensions:?audit environmental risks,?audit strategies and method risks,?executives'financial safety responsibility level risks,?executives' production safety responsibility level risks,?Executives manage risks at the level of safety responsibility.Then we reorganized and evaluated these risk factors,removed the impact factors that were not obvious in the audit work,and summarized 27 secondary risk impact factors.The fuzzy analytic hierarchy process is used to calculate the subjective weights of each indicator.Based on the fuzzy evaluation matrix established by experts to evaluate each indicator,the internal audit risk level of the safety responsibilities of enterprise executives is evaluated using the calculation results.Finally,according to the risk level,from the perspective of the PDCA audit process and the five dimensions of executive safety responsibility,control measures are put forward for the internal audit risk of executive safety responsibility,with a view to adopting these measures The management level is controlled within an acceptable range.