The Theory And Practice Of Risk-oriented Internal Audit

As a modern audit method,the risk-oriented internal audit practice has only been on the stage of a mechanism-oriented audit method in our country.The academy just proposed the concept of risk-oriented internal audit.There is no systematic and theoretic research achievement about risk-oriented internal audit.This thesis makes a study on the theory and practice of the risk-oriented internal audit approach promoting related research and employment of this method in our country.This paper consists of four parts.The first part of this paper is introduction.Great changes have taken place in economic circumstances.There is a necessity to make a study on the basic theory and practice of the risk-oriented internal audit,as wide gap exists between China and other countries in this aspect.The second part discusses the basic theory of risk-oriented internal audit and how to use this new method of auditing in practice.risk-oriented internal audit is different from mechanism-oriented audit at audit object,goal,responsibility and audit cotents.It according to the mode of"goalâ†'riskâ†'controlâ†'auditing"to emphasize on the risk and the management activities of risk assessment.According to the process of risk assessment,judge the residual risk and manage risk,help enterprise to achieve the goal of management through manage the risk and hold the chance of possibility.The third part research on how to handle the new method through an example,the company A.The result of the study indicates that the new method is more efficient than former ones and it is more suitable for the enterprise manager than ever.Through the analysis of the present situation of internal audit in our country,it elaborated the necessity of risk-oriented audit and work out a new audit-rule in our country,so it proide some recommendations to risk-oriented internal audit for our country's internal audit.The fourth part.We summarize the main points,conclusion and advice on this paper.