The Research Of H Company Carrying Out Risk-oriented Internal Audit

The evolution of audit mode from traditional account audit and system audit to risk-oriented audit indicates that risk-oriented audit is more suitable for the changeable macro-economy and enterprise development.If confined to the traditional audit mode,the internal audit of enterprises will not be able to achieve the transformation in line with the development of The Times.Therefore,when the growth of internal audit of enterprises is faced with difficulties and challenges,it is urgent to timely adjust and innovate the audit mode.This paperis based on the review about the development of the internal audit process at home and abroad,combined with the practice analyze theopportunities and challenges that the internal auditing isfaced in the process of high quality economic and social development,briefly introduces the definition of today’s mainstream risk-oriented audit mode and theimplementation method in internal audi.According to the actual situation,analyzes the status of H company’s risk-oriented internal audit work from the aspects of H company’s industry background,the establishment of internal audit institution,the basis of implementing risk-oriented internal audit,the advantages and disadvantages of implementation of risk-oriented internal audit in the company,and the current application of risk-oriented internal audit,and concludes that H company should make better use of this audit mode.Combining the reality of the audit business,makes the H company in the whole process audit plan to implement risk-oriented internal auditing model,according to the plan to carry out the audit work content,use examples,contrast and other methods to demonstrate the H company’s audit department how to deepen the risk-oriented internal auditing mode,optimization improvement,as well as how to recognition and response the audit risk.After completing the plan,the results of the risk-oriented internal audit of the company are evaluated from two aspects:one is the self-evaluation of the internal audit institution,the other is the external evaluation of the audit service objects.At the end of the paper,based on the actual situation of H company,the author puts forward the improvement direction and measures,hoping to help the company to implement risk-oriented internal audit and promote the company’s internal audit work quality to a higher level.This paper studies the application of risk-oriented auditing mode in the H company’s internal audit work from the shallow to the deep,and objectively evaluates the effect of this mode on the transformation and development of internal audit.