Research On The Improvement Of A Company's Internal Audit Based On Risk Orientation

At current stage,our country's economic increase maintains a steady growth trend.For purpose of maintaining this condition,companies must undertake the responsibilities of internal structure transformation and enhance risk management.In the same time,the pressure of competition and risks faced by companies are also aggrandizing.So,on the premise of undertaking its own responsibilities and making a good job in the basic assignment,the internal audit should identify risks and flaws in the enterprise's daily work and offer matched proposals,and build a reasonably total risk identification and feedback system by using risk management theory.Nevertheless,the conventional audit model has been unable to make the development of internal audit accord with the necessity of the growth of today's companies,so,it is of great weight to enhance company internal audit from a risk-oriented perspective.This paper dissects the essential situation of company A's internal audit according to the above literature review,and finds that company A lacks interrelated investigations before audit work,lacking risk and fault identification and ability of internal control.Many cause of formations,for instance,inadequate record and insufficient introspection of results,inefficient auditing and rigorous analysis of data.Based on this issue,poor risk awareness,risk awareness and the content of the internal audit work are not risk related and Company A's internal audit risk management system and risk protection system are found to be inadequate and the risks are-audit planning,implementation,reporting orientation and four stages offer relevant plans for the enhance of company A's internal audit,and meanwhile evaluate the anticipative results achieved by the company's use of the enhance plan.For ensure the smooth carry out of company A's internal audit advance plan,matched supporting measures have been proposed from the five dimensions of organization,system,technology,manpower resource,and corporate values,such as improving the ability of interdepartmental collaboration,making risk-control system,bring in top-ranking audit software,strengthening the internal audit information feedback and other technical supporting measures,establishing audit personnel performance evaluation system,etc.The research conclusion about A company can be used as a reference for other companies.