The Application Research Of Risk-based Internal Audit Mode

In the global economic integration advancement speeding up unceasingly, high and newtechnology constantly updated, the increasingly fierce market competition environment, enterprise’sinternal audit department test and challenge faced by more and more bigger. Therefore the development ofthe internal audit department should not only for their own considerations, but also considering the externalenvironment and in such a complex will be how to help enterprises to survive, but in this situation theinternal audit activity began the risk-oriented audit mode used in the internal audit work. Risk-orientedinternal auditing, as a kind of new audit pattern, already has been studied and widely used abroad, startedlate in China, however, a large study of existing also only stay in the basic concepts and theoretical researchstage, no results of a series of systematic research, and the study of its application is also very few. Sorisk-oriented internal auditing mode application in our country’s research on the development of internalaudit in our country is a big help and significance.Risk-oriented internal auditing mode is to help enterprise to achieve its goal of audit, analysis andevaluation target implementation of enterprise risk and carries on the control and management, and helpenterprises improve the efficiency of its operations, as well as for its appreciation, thus help enterprise toachieve its goal. This article first study of risk-oriented internal audit background, formation, connotationand characteristics, such as theoretical basis for analysis. Then the current situation of the electric powerenterprise’s internal audit of our country is analyzed and described, which shows that the electric powerenterprise in our country internal audit department the necessity of the implementation of risk-orientedinternal audit mode. Through the study of the case study of H electric power company, the general situationof the electric power company first for H and expounds the present situation and problems of internal audit.Followed by the formation reasons are analyzed, and the present situation of audit in enterprise internalaudit department adopts the necessity of risk-oriented internal audit mode. And then to the enterprise howto implement risk-oriented internal auditing mode is expounded, and the establishment of informationtechnology and risk assessment models in the specific audit procedures carried out research and analysis,research on the application of the risk-oriented internal auditing mode also has a practical significance. Finally combining case to power companies use a summary on the existing problems in the risk-orientedinternal auditing, and related countermeasures and suggestions, the resulting risk oriented internal audit is akind of effective audit method, is an inevitable trend in the development of internal audit, the benefit in thewhole power industry promotion.Because in the face of increasingly fierce competition in the market, risk prevention and controlhas very important influence on the development of the enterprise, the risk-oriented internal auditing modecan give full play to its function, to the enterprise management risk for effective identification andprotection, and increase the value for the enterprise. So the risk-oriented internal auditing model not only isa new mode of a kind of can meet the demand of company management, is the enterprise management wayof risk prevention and has good prospects for development. At the same time, our country enterpriseinternal audit is still exist many problems, so the implementation of risk-oriented internal auditing modewill still face many challenges in the process. In addition, the current research literature on risk-basedinternal audit point of view, a single article from the more theoretical research, combined with its relativelysmall case study of theory and practice articles, especially articles about the power companies are alsostudies less. Therefore, this paper combines the risks at home and abroad on the basis of the research resultsof the internal audit, and draws on the traditional internal audit procedures and in accordance with theactual situation of China’s power companies, combining the characteristics of risk-based internal auditmodel, constructed of suitable risk of electric power enterprises oriented internal audit procedures, and itsinformation technology, with a risk-based internal audit model will be popularized in China’s powerindustry.