Research On Internal Auditing Of State - Owned Enterprises Under Risk - Oriented Audit

With rapid development of global economic integration and information technology and aggravation of international competition, the development mode of world economy has occurred earth-shaking change:alliance of strategic management, mass emergence of economic cooperation organizations, recombination, merger, diversification and other operating procedures begin to be popular in the world. At the end of 1990s, the continuous change of enterprise business environment and trend of internal audit outsourcing together promote enterprise internal audit to develop to the new phase-the risk-oriented internal audit phase. At present, due to need of social and economic development, seen from current situation of enterprise internal audit in China, there are many deficiencies and defects in internal audit, such as hysteretic quality of laws and regulations construction and absence of normative in audit work. Compared with international level, there is still great difference in comprehensive ability of China’s internal audit theory and practice study, which also means wide development space.This essay combines document research and case study, provides solid theoretical basis for the statement of the essay through mass document researches, further provide several recommendations for improvement and implementation of programs for risk-oriented internal audit of state-owned enterprises. Current internal auditing standard already gave brief description and requirements for risk-oriented internal auditing work, this essay will conduct the study and analysis on specific implementation situation combining actual cases.Through study of this essay, we can conclude as follows:Under China’ s risk-oriented auditing mode, the smooth solution of internal audit problems of state-owned enterprises must give consideration to combined actions of four aspects including domestic and overseas environment, internal auditing staffs, audited enterprises and national laws and regulations, namely to comprehensively understand complexity of all environments at home and abroad, improve comprehensive practicing ability of internal auditing staffs, strengthen internal control of state-owned enterprises under risk awareness, and complete related laws and regulations. Only to complete aforesaid issues, can the internal audit problems of China’s state-owned enterprises be solved comprehensively and smoothly.