Research On The Internal Audit System Of ZN Group Company From The Perspective Of Risk Management

By national macroeconomic growth callback,global economic integration and international competition intensifying,the influence of serious supply exceeds demand in coal market in China,coal enterprises face more cruel competition in the market,sales difficulties,capital safety,environmental protection and other potential risks gradually be innovated,the coal industry has already entered the climb camp,overcome the difficult stage,and will maintain a fairly long period of time,for this reason,coal enterprises should pay more attention to improve the quality and efficiency of enterprise development,to strengthen the control and guard against risks,improve enterprise management level,improve enterprise’s comprehensive strength.Internal audit as an important part of corporate governance,risk management in the enterprise has the irreplaceable important position,the demand for more efficient management of the internal audit puts forward higher requirements.The improvement of internal audit is the need to strengthen internal control and improve the corporate governance structure.The sound and consummation of the internal audit system has become the most important part of the development of modern enterprise group.Enterprise internal audit staff must examine the adequacy of the risk management process,effectiveness,timely identify and control the various risks of the enterprise,evaluation and give some advices to optimize the enterprise risk management,so that enterprises can improve operational efficiency,increase the enterprise value,to ensure healthy,stable and sustainable development of the enterprises.Therefore,it is of great theoretical and practical significance to study the internal audit system from the perspective of risk management.First of all,this article is based on internal audit,principal-agent and comprehensive risk management,and other related theory,using literature analysis and case analysis method of combining the,has carried on the induction summary to the development of internal audit,and expounds the present situation of the internal audit and risk management at home and abroad.Secondly,based on recent group company internal audit,this paper expounds the zinc group company existing basic situation of the internal audit system,in-depth analysis of the zinc group co.,LTD.The original mode of internal audit,and expounds the existing problems and deficiencies,which illustrates the recent group of companies to build risk management under the perspective of the necessity of the internal audit system.Again,with risk management perspective zinc group company internal audit system as an example,illustrates the implementation of its background,goal,principle,general idea and construction course,and from the risk assessment,risk analysis,risk evaluation,risk response,risk management and improvement,etc.,the supervision of system analysis of the risk management perspective zinc group company internal audit system in the application of the enterprise internal audit.Finally,the implementation effect of the internal audit system of ZN group’s risk management perspective is expatiated,and the theoretical support is provided for the further optimization of the internal audit system by ZN group.