The Research On Building Risk-oriented Internal Audit Model Of Gsnsu Power Invesment Group Corporation

In the 90's of twentieth century,international renowned auditing scholars such as McNamee, SeLim and so on firstly proposed the risk-oriented internal audit model.In 1999,the IIA gave the definition of risk-oriented internal audit.This meant the internal auditing came into the risk-oriented internal audit phase.Now the risk-oriented internal audit model has become an advanced model in the corporate internal audit in the world.DuPont, Exxon and other international companies carried out the risk-oriented audit and this model have played an important role in preventing and controlling enterprise risk, achieving business goals.Conducting audit work closely around the business goals, managing and controling of risk factors to achieve business objectives, the risk-oriented internal audit is an important tool in enterprise risk management and control. The risk-oriented internal audit evaluate risk management, control and governance processes to evaluate and improve the efficiency and effectiveness of business operations through a systematic, standardized approach, thereby helping companies achieve their goals.The risk-oriented internal audit was started rather late in our country, in 2004, the Internal Audit Association of China issued the "Internal Audit Guideline No.16-Risk management audit" to encourage and promote the risk-oriented Internal Audit to carry out. Some firms, such as China General Technology Group, Yangjiang Nuclear Power Company, China Netcom Group, practice the risk-orientde internal audit, to explore risk-oriented, in order to control the main line and the goal of treatment for the new model of internal audit, and achieved some success in enterprise risk management and promote enterprise target.Gansu Power Investment Group always attached importance to the work of internal audit, strengthen internal audit organization construction, constant upgrading and innovating the internal audit work, have played an important role in improving the company management, to strengthen internal control, budget control to promote and improve economic efficiency of Gansu Power Investment Group, etc. But compared to leading enterprise internal audit work at home and abroad, Gansu Power Investment Group still have some gaps in participating in risk management and control and promoting operation objective of the group company.I am in Gansu Power Investment Group, specializes in internal audit work, after three years of study and improve the MBA program, with interest and responsibility to the advanced model of introduction of risk-based internal audit of Gansu Power Investment Group, for the group to do the development of internal audit work the effort. This article describes the meaning of risk-based internal audit, analysis of Gansu Power Investment Group Internal Audit in that Gansu Power Investment Group, the performance of internal audit work and lack of risk-based internal audit model to introduce the need for the proposal of building power in Gansu Investment Group internal audit risk-oriented model design and operation of the overall security measures, has been the company's emphasis on leadership, is likely to help the Gansu Power Investment Corporation to carry out risk-based internal audit.