Research On Risk Management Audit Of Enterprises

With the development of economy, the progress of technology information, moreand more risk factors are faced by enterprises. Whether the enterprise can have a goodliving or not in full of uncertainties of the environment largely depends on theeffectiveness of enterprise risk management. The effectiveness of enterprise riskmanagement is closely related to whether the internal audit department dose a goodrisk management job in supervision and evaluation what is known as the riskmanagement audit. Risk management audit is the effective way to realize the businessobjectives of the enterprise and an important guarantee for the healthy development ofenterprises. Risk management audit is a new audit mode,which is a breakthrough andinnovation to the traditional auditing mode, not only has absorbed the advantages ofother audit, but also has integrated risk management, corporate governance andinternal control, which is standing in the strategic height to conduct a comprehensiverisk assessment and comprehensive risk management. These advantages will push therole of internal auditing in enterprise to a higher level.This article is different from the study of internal audit in the past that integratesthe concept of risk management into the internal audit and that is a systematicresearch on the application status of the enterprise risk management audit in ourcountry. Based on a review of the literature about the risk management audit at homeand abroad, the article firstly summarizes the theory about risk management audit,proposes the theoretical foundation for the application of risk management audit.Then, analyzes the existing audit problems of the enterprise, and aimingat these problems, puts forward to strengthen enterprise risk managementconsciousness, normalize risk management audit laws, improve risk managementevaluation system and other specific suggestions and countermeasures. Finally,introduces the implementation process of risk management audit of ICBC,summarizes its successful experience and shortcomings, and hopes to provide somepractical help for other enterprises on how to use risk management audit. This article mainly uses literature research, case analysis and summary method,and hopes the suggestions can help the enterprises better achieve business objectivesand the value added, finally let us invincible in the competitive market.