The Analysis On Problems And Countermeasures Of Enterprise Risk Management Audit In China

With the development of market economy,the uncertainty factors that the enterprises should face are increasing because of the changing enviorment about market,so the enterprises pay more attention to risk, management risk has become urgent needs of modern business.Risk management becomes increasingly important for the survival and development of the companies. June 6,2006, State-owned Assets Supervision and Administration Commission issued a "central enterprise-wide risk management guidelines".The birth of "central enterprise-wide risk management guidelines"not only marks the introduction of our own enterprise-wide risk management practices,but also shows that enterprise risk management in China is moving to the stage of comprehensive risk management.To ensure the effectiveness of risk management, many enterprises develop the risk management audit.Risk management audit as an important part of the internal audit, targeted to risk management process,ensure that the organizational goals can be achieved. Implementation of risk management audit will not only help to improve risk management capabilities of enterprises,so that companies can better respond to the uncertainty factors caused by dramatic changes in its external environment,more conducive to improving the company's internal audit, and improve the function of internal audit in corporate governance. However, the implementation of risk management, risk management audit in China is still infancy, many companies did not implement risk management, risk management audit. For example, in 2008,the Sanlu milk powder incident happened in China, causes Sanlu Group facing collapse for operation 52 years.At the same time, this event made serious blow to China's dairy industry.After Sanlu milk powder incident,the public not only severe condemn and criticize the unethical behavior about the company and the offense about the operators,but also make in-depth discussion and research about risk manangement from business risk,strategic risk,business values and quality.So this paper select risk management audit for the study, not only has the oretical significance, but also has considerable practical value.This article starts by the concept of risk management audit,based on risk,risk management theories,does more systematic research about the theory of risk management audit, and puts forward the problems of Chinese enterprise risk management audit and at the same time analysises reasons cause these problems.Through studing advanced risk management audit,summarizes the features of the national implementation of risk management audit, provides experiences for our implementation of risk management audit,attempt to improve the relevant recommendations for our enterprise risk management audit.Specifically,there are five parts in this dissertation. Part one, which is preface, introduces the background of this study and related literatures at home and abroad, and explicates direction of thinking, research approach and basic framework of writing.The second part is a summary about basic theories of the risk management audit.First elaborate the conception of risk and risk management,conclude the meaning and characteristics of risk,and the meaning and procedures of risk management.Second elaborate the conception of risk management audit,conclude the meaning,characteristice,contents angd procedures of risk manangement audit.On this basis,understanding the conceptions of risk management audit,make the foundation for the following written.The third part is to analyze the existing problems in our enterprise risk management audit, and analyze the causes.The main problems in enterprise risk management audit:management is not realy understanding the risk management, the establishment of risk management assessment system is imperfect, the work responsibilities of risk management audit are not clear, the department of interal audit lacks independence, the risk management awareness of interal sudit is not so enough. The major causes of these problems:Relevant laws and regulations and policies are still not perfect,lack of enterprise risk management mechanism,enterprise organization and its supporting system is not perfect,specification does not sound internal audit system,the overall quality of internal audit staff is not high.The fourth part draws on foreign experience of risk management audit, which sets US and Germany for examples.It obverses the relevant provisions of the United States risk management, auditor's role in risk management,then conclude the benefits of risk management audit of the United States.And it also obverses The relevant provisions of the Germany risk management,auditors in monitoring the role of corporate risk management,the contents of the Germany risk management audit,then concludes the benefits of risk management audit of Germany.Thus,we can obtain the measures which are suited for our country.For example, development of auditing standards for risk management,improve the corporate governance structure of modern enterprise,improve the information disclosure system of listed companies in China,link risk management and internal control. The fifth parts discusses the measures to improve risk management audit. Aimed at causes of risk manangement audit,this part makes suggestions with foreign experience,including improving relevant laws and regulations and policies, developing a comprehensive risk management mechanism, improving the company's organizational structure and supporting systems, developing internal audit system, improving the overall quality of internal audit staff.