Research On The Construction Of Risk Oriented Internal Audit In X Automobile Manufacturing Enterprises

X mini car manufacturing enterprises ranked the top500private enterprises, and therole of the internal audit in enterprises in operation has certain representativeness. Riskoriented internal audit is proposed to realize the function of the internal audit on servicesadvisory. How to play the function of internal audit on services advisory, is of greatsignificance to enhance the effectiveness of the internal audit. The good development ofinternal control is the guarantee of China’s sustainable development. The construction of Xmicro car manufacturing enterprise risk oriented internal audit is very important to enhancethe effectiveness of internal audit in the operation of private enterprises in China.The main body of the paper is divided into six parts: the first part is introduction, thesecond part is theoretical basis and literature review of risk oriented internal audit, the thirdpart of X micro car manufacturing enterprise current problems of internal audit analysis,the fourth part puts forward suggestions of the construction of X micro car manufacturingenterprise risk oriented internal audit, the fifth part is the concrete measures forconstructing risk oriented internal audit, the sixth part is the conclusion.Put the theory of risk management and internal audit theory together and studied theeffects of risk oriented internal audit of internal control in enterprises. Construct idea ofrisk oriented internal audit on X enterprise, to explore the measures to enhance the Xenterprise internal control efficiency and comprehensive management ability through theapplication of risk oriented internal audit. The strategic management theory of the SWOTmodel and the Balanced Scorecard Principle is applied to the risk assessment andperformance appraisal.