Research On Risk Management Audit Of Enterprise Merger And Acquisition

In order to improve the quality and effect of M&A,it is necessary to strengthen the risk management of M&A and strengthen the risk management audit of M&A.The internal audit institution will play an important role and responsibility in the process of M&A risk management audit.Therefore,the study of M&A risk management audit is of great significance.Based on the review and elaboration of relevant literature and theoretical basis of M&A risk management audit,combined with M&A risk management theory,risk management audit theory and modern risk-oriented audit theory,This paper makes a theoretical analysis of M&A risk management audit from six aspects: the three parties involved in M&A risk management audit,the audit object,the audit evaluation standard,the main objectives of audit,the main procedures and methods of audit,and the audit results report and application.This paper mainly expounds the main contents of M&A risk management audit from five aspects.First,the adequacy and appropriateness of M&A risk identification;Second,the appropriateness and effectiveness of risk assessment of merger and acquisition;Thirdly,the adequacy and effectiveness of the countermeasures against M&A risks;Fourth,evaluate the effectiveness of M&A risk management as a whole;Fifth,the three stages of M&A tracking audit.Due to the pillar position of real estate enterprises in the economic market and the current development situation of real estate enterprises,the merger of H Real Estate and S Company is selected as a case to analyze the merger risk management audit.On the basis of a full understanding of the case process,organizational structure and internal audit institutions,this paper studies and analyzes the defects and causes in M&A risk management audit,writes an audit implementation plan to reshape the audit matters,and forms suggestions on how to do a good job in M&A risk management audit: First,suggestions at the overall level of enterprises should be made to scientifically set up internal audit organizations for M&A risk management,establish and improve the M&A risk management audit system,set up a risk management committee,and improve the M&A risk early warning mechanism and other supporting mechanisms;The second is the suggestion of the risk management department,which should establish the maturity model of M&A risk management matching the enterprise,strengthen the communication and cooperation with the internal audit department,and attach importance to the report and application of M&A risk management audit results;The third is the suggestion of the internal audit department,reserve M&A risk management audit personnel,use the DMAIC model to refine the audit process,classify M&A risk I/U table,build a scientific and advanced M&A risk oriented audit model,so as to guarantee the efficiency and quality of M&A risk management audit.This paper has enriched our country’s theoretical system of merger and acquisition risk management audit,which is of guiding significance for the implementation of enterprise merger and acquisition risk management audit,and provides reference for enterprise merger and acquisition risk management audit optimization and rectification.