Enterprise Implementation Of Risk-oriented Audit Research

With the globalization of economy and diversified, enterprise survival environment not only by its economic effects, and international economic and political will, a major impact on its enterprise facing more and more of the inner and outer risks. If no deal "risk" the key factors, the enterprise will be difficult in the complex environment for survival and development, which requires the enterprise risk management, combined with the internal audit risk for enterprises to provide more effective value of services. The international association of internal audit forward risk-oriented audit on the latest definition, countries also began to research the internal audit mode, foreign enterprise will be applied to the advanced mode, and enterprise practice risk-oriented audit in theory and practice are obtained very big development. However the risk-oriented audit in China is still at the beginning stage, most companies are still using financial guidance system basis of internal audit and the internal audit, the circle at present only put forward the concept of risk-oriented audit, the advanced idea and not in practice enough attention, also caused no risk-oriented audit on the systematic theory research, in order to promote the risk-oriented audit the advanced enterprise application system in China, and finally realize localization. Therefore, based on the research risk-oriented audit in China on the basis of the status quo of the application for enterprises, implement risk-oriented audit puts forward countermeasures and Suggestions of risk-oriented audit in our country enterprise application of how to have the certain reference value.The paper introduces about the risk-oriented audit on the fundamental theory of existing risk-oriented audit theory are summarized, analyzed the current situation of enterprise internal audit, internal audit lack of independence, internal auditors knowledge structure unreasonable and auditing technology enterprise internal audit behind when not main reasons. Article also proposed our country enterprise should vigorously promote risk-oriented audit is caused by internal audit their own development and survival of enterprises, enterprise application risk-oriented audit must have a specialized professional standard of internal auditors in independence and professional competence and attention objectivity. On the basis of further proposes the implementation risk-oriented audit proposal, and combined with actual situation in China gradually applied risk-oriented audit, internal audit personnel qualified standard to improve their knowledge structure, set a more independent audit committee of the organizational structure, the promotion of computer audit and information technology in the risk-oriented audit, the application of relevant departments should unite establish risk-oriented audit on the implementation of laws and regulations and to vigorously risk-oriented audit provides a powerful guarantee.