Problems And Countermeasures Of Internal Auditing State-owned Enterprise Under The Risk-based

Internal audit is a product of social and economic development, is an important partof enterprise management, is a powerful tool to improve the enterprise management level,is the protector of corporate interests. State-owned enterprises in China occupies a pivotalposition. In the important and large state-owned enterprises are the backbone of ournational economy; are the main force multinationals to compete; is an important support ofChina’s pillar industries; was a major force in export earnings. Thus state-ownedenterprises will become more important internal audit work. Since the eighth Congress, atthe call of the General Secretary Xi Jinping, the Politburo meeting adopted the improvedwork style, close contact with the masses of the eight provisions, which state-ownedenterprise’s internal audit work put forward higher requirements.Currently, from the internal audit and the status quo of China’s social and economicdevelopment needs of the moment, there are still some problems of internal audit and thelack of laws and regulations such as the construction lag, lack of normative issues such asaudit also needs further discussion, study and improvement. Internal auditing theory andpractice of research and international level there is a big gap compared, it also means thatthere is a broader space for development.With these questions, we choose the most cutting-edge field of internal auditrisk-based internal audit of the problems inherent in the presence of state-ownedenterprises were studied, both theoretical significance. And the use of research, casestudies, use of theory and practice, qualitative analysis and quantitative analysis method ofcombining, through a lot of literature, as discussed in the paper provides a theoreticalbasis and practical experience, the state-owned enterprise risk-oriented auditrecommendations and implementation of programs.Through the use of risk-based auditing theory, the status of state-owned enterprisesinternal audit analysis, the typical problems currently exist in the state-owned enterpriseinternal audit, internal control and for future financial management of a managementdirection.