The Research And Practice Of ××× Institute For Model Of Risk-Oriented Audit Approach

After entering the World Trade Organization in 2001, the Chinese national economy has grown quickly, and the process of integrating into the world economy has been speeded up significantly. Meanwhile, the Chinese enterprises have to face the increasing risk of economic disputes due to the complex environment. Therefore, how to reduce the adverse has become a very pressing issue.As a crucial part of internal control in an enterprise, the internal audit department plays an important role in constructing the enterprise's comprehensive risk management system. However, the situation is still far from optimistic. Most auditors in enterprise's internal audit department still maintain the traditional idea of work. They just carry out accounting number-based audit approach in order to prevent and correct the false. In the author's opinion, the internal audit department will be further marginalized if the situation could not be changed duly.Taking XXX Institute as an example, a new idea and process about the risk-oriented audit approach by internal audit departments is illustrated in this thesis. BY introducing the basic theories of risk-oriented audit approach, the business environment of XXX Institute and the reconstruction of the risk-oriented audit model under internal audit circumstance, the thesis try to connect the existing theories with practice of internal audit swimmingly. The results proved that the effective implementation of risk-oriented audit can help internal audit integrate into the comprehensive risk management system better as well as reducing the risk. In this thesis, the author wishes to give some clues for the research in this field and to promote internal audit's healthy development.