Research On Internal Audit Of Aerospace Enterprises In China Under The Framework Of Comprehensive Risk Management

Today’s society has entered a risk society, change and transform becomes the norm,the risks are becoming more complicated. Correctly identify risks, analyze and evaluate risk, according to different nature of the risk, implement different strategies to cope with the situation, can effectively avoid risk, ensure enterprise sustainable development, so as to realize the strategy of enterprise development goals. And comprehensive risk environment,the uncertainty of the enterprise management will become the key role of the entrepreneur,the correct understanding of uncertainty, to resolve the uncertainty, and to create and use of uncertainty, is required for all entrepreneurs, control the uncertainty will be the entrepreneur’s core competitiveness.With the development of market economy in our country and all sorts of new challenge after joining the WTO, more and more enterprises are faced with the problem,but also more complex. Entrepreneurs need to have a risk, need to have insight into the future market changeable ability, and to identify risk points, seize the opportunity.Enterprise comprehensive risk management is a systematic project, involving all aspects of enterprise, even need to build a comprehensive risk management of enterprise culture.Enterprise comprehensive risk management should focus on how to solve from the risk after the occurrence of reacting, to advance the active defense, has to predict to the management of potential risks, have foreseen, early warning, prevention, to nip in the bud,ensure to achieve the goal of enterprise management. Internal audit follow the principle of objective evaluation, and strive to improve the enterprise risk management, internal control and corporate governance, its purpose is to increase value around the enterprise strategy,improve the organization operation, to achieve organizational goals. Therefore, the enterprise internal audit is not only the role of the supervisor, is the enterprise management,perfect the internal control, risk prevention, and the system arrangement of corporate governance, is necessary to the governance mechanism of the company.The author, as one of aerospace enterprise internal auditors, combined with their years of working in the space in the enterprise practice, the aerospace enterprises in our country under the comprehensive risk management framework of internal audit into the line of research. The article main content is as follows: first, introduces the relevant research results at home and abroad, the study of internal audit in risk management comprehensive achievements was reviewed; After to the comprehensive risk management and internal audit of the related theory research, mainly focus on the internal audit in risk prevention and control of the role of play; Then under the framework of overall internal audit in riskmanagement mode and participate in the effectiveness of the cause analysis; Lastly, W company aerospace enterprises in our country, carries on the concrete case analysis, and interpretation of aerospace enterprise internal audit in our country in the development of comprehensive risk management framework and ways to improve.