Modern Risk-Oriented Audit Study

As the scale of foreign investment in state-owned assets continues to expand,the risks faced by overseas audits are also increasing.State-owned enterprises actively implement the "going global" strategy,however,at the same time as the rapid development of overseas investment,the risks of overseas investment are also increasing day by day.In order to strengthen the supervision of overseas operations of state-owned assets,better safeguard the security of state-owned assets and national economic interests,and better serve the overall strategic goals of national overseas investment,it is urgently necessary to audit overseas Methods for innovative research.This paper is a new attempt of modern risk-oriented auditing model for internal audit of overseas projects of state-owned enterprises.Through the model of enterprise internal auditing in cooperation with external consulting companies,it has creatively established a risk control identification problem bank,effectively preventing project risks from occurring and increasing.The ability of enterprises to resist risks.The study found that although modern risk-oriented audits are helpful for auditors to better identify and evaluate the risks of major misstatement of overseas audit projects,there are five aspects needs to be further integrated.Based on the above issues,The solution is put forward from the establishment of modern risk assessment quantitative index standards,improving the comprehensive quality of auditors,promoting the application of modern risk-oriented audit models through multiple channels,promoting the integration of risk management and internal audit,and improving the information management level of internal audit,etc.