Research On The Effectiveness Of Internal Audit In HR Companies From The Perspective Of Risk Managemen

Based on the perspective of risk management,this paper studies whether the current role of internal audit function can effectively improve the effect of enterprise internal audit,and hopes to provide certain theoretical support for the synergy and mutual promotion between the internal audit effect and risk management,and promote the development of enterprise internal audit.Through the review of relevant domestic and foreign research,on the basis of relevant concepts and theories,starting from the development history of internal audit,the operation of internal audit functions and operating effects,collecting relevant data,using questionnaires and constructing an evaluation index system for audit effects Using the method,it is empirically tested that the performance of the internal audit function has a significant positive effect on the feasibility of the company’s audit procedures,and the role of the internal audit function on the company’s audit effect is weak.Summarize and analyze the problems existing in the internal audit effect of HR companies,namely,insufficient understanding of risk management and audit effect evaluation,failure to confirm key risk issues,lack of internal audit communication,and out-of-sync risk management informatization.According to the previous analysis,it is proposed to establish a risk management internal audit culture system,improve the risk managementoriented internal audit system,build a high-quality internal audit team,and build a risk management-oriented internal audit information platform,in order to expect the internal audit functions and powers to be integrated.Incorporate it into the internal audit work of the enterprise to further enhance the internal audit effect of the enterprise.Due to the different focus of internal audit in different industries,future research will further empirically verify the design and selection of index variables through data analysis of listed companies,in-depth study of their objectivity,rationality and operability,use evaluation indicators for internal audit construction,build a solid line of defense for organizational risk management,optimize internal audit functions and improve risk management and control capabilities.