Research On The Application Of Risk Management Audit In Enterprise Human Capital Investment

Risk is common in our life, as a result of each kind of indefinite factor; the enterprise is facing each kind of risk. The key for an enterprise to survive and achieve the anticipate goal is effective management and control to the risk.With the rise of knowledge-based economy, competition for talent is becoming increasingly fierce, forcing more and more enterprises begin to pay more attention to human capital investment risk. Human capital investment risk is that the enterprise makes human capital investment decisions as future uncertainties can not accurately judge, may lead to the loss of the overall business opportunity. For solving risk management lags in human capital investment, the paper uses an innovative risk management - risk management audit. Risk management audit is the expansion of the internal audit function; risk management is a new way.Human capital investment theory, risk management theory, risk management audit are basic theories in this paper. Firstly, this paper conducts a comprehensive analysis of human capital investment risk management problems and solutions. Secondly, the paper provides a specific application framework of risk management audit about the investment of human capital. Thirdly, in order to enhance the application of risk management audit in a complex environment, this article does micro-part arrangement of strategic risk and link risk. Finally, this paper gives an example of application about using risk management audit in BQ Company's human capital investment. This article deems that as long as the enterprises have risk awareness, while management the human capital investment risk, and may carry out a re-supervision to control.