Application Research Of Risk-oriented Internal Auditing In C Pharmaceutical Company

With the rapid development of the global economy,the competition between enterprises has become increasingly fierce.At the same time,various internal and external risk factors have emerged,which threaten the survival and development of enterprises.While striving to realize their own value,companies should review the situation,be good at discovering and identifying risks,and actively respond to risks.Therefore,as a risk-oriented internal audit aiming to reduce corporate operating risks and financial risks,increase corporate value,and increase corporate competitiveness,risk-oriented internal audit has become increasingly important in corporate management.China's risk-oriented internal audit started late.On the one hand,the theoretical development is not mature enough.On the other hand,in the process of its practical application,there are still some problems.This paper sorts out the relevant theories of risk-oriented internal auditing and selects the pharmaceutical manufacturing C pharmaceutical company to conduct case studies.Applying risk-oriented auditing to the internal audit work of enterprises will help enterprises identify risks as soon as possible in the fierce market competition,so as to better cope with risks and protect the sustainable and healthy development of enterprises,helping to make them invincible in competition.This paper first introduces the research background and significance,expounds the research background from three aspects of international,domestic and industry,expounds the research significance from the theoretical and practical significance.Secondly,it uses the literature research method to relate the risk-oriented internal audit at home and abroad.The literature is combed and introduced the system theory,the theory of fiduciary responsibility,the theory of strategic management and the theory of risk management.Then the paper discusses the related theories of risk-oriented internal audit,including: the development process of internal audit mode,the connotation of risk-oriented internal audit,Features,functions,procedures,laying the theoretical foundation for the next research,and developing research ideas;again,using the case study method to study the application of risk-oriented internal audit in C pharmaceutical companies,analyzing its specific audit process,and discovering its application process The main problems are the lack of independence of the audit department,the inaccurate risk identification,the inadequate risk assessment method,the low audit efficiency,and the lack of audit trails.Finally,the problems existing in the application of risk-oriented internal audit in C pharmaceutical companies are proposed.Corresponding solution Action: ensure the independence of the audit department,the establishment of the company risk database,full participation in risk assessment,establish a complete audit of information systems,and improve the follow-up audit process.Through the research of this paper,it is expected to provide certain reference for the implementation of risk-oriented internal audit of other companies.