Tudy On The Risk-management Auditing Of Fixed Assets

Fixed assets are the basis of normal organization functioning, and carrier of business operation. With China’s economy strengthening and expanding of cooperation’s fixed assets, the risk management of fixed assets becomes more and more important. Risk-management auditing of fixed assets is the realization path of internal auditing in risk-management of the fixed assets. To improve the level of risk-management of fixed assets, through the supervision of the process of fixed assets risk-management, evaluation of the effectiveness of mechanism, and putting forward suggestions to improve the risk-management of fixed assets fixed assets.Study on risk-management auditing of fixed assets is of great significance:First, the risk-management auditing is an important path of internal auditing development and to improve its value, fixed assets usually take a great portion in most organizations’total assets. The study on the risk-management of fixed assets has broad sense, study on the risk-management auditing of fixed assets of X commercial bank is representative. This paper adopts normative analysis and case study analysis, review of the research of domestic and foreign experts on risk-management auditing of fixed assets. On the basis of reading a large amount of relevant literature on the theory, the author describes the fixed asset risk-management, analyzes the existing problems risk-management of fixed asset, and introduces several audit procedures of risk-management auditing of fixed asset. Finally, the risk-management auditing of fixed assets of X commercial bank is analyzed as an example, in order to better study the problem.This paper first carries on the theory and case analysis in the content structure. The theory part, firstly describes the risk-management auditing of fixed assets, including content of risk-management auditing of fixed assets, some problems of risk-management of fixed assets, then introduces several kinds of audit procedures which are suitable for risk-management auditing of fixed asset, including file checking, analytical review, audit inquiry, and audit sampling in the application of the audit procedures. The analysis part first describes the present situation of classification of fixed assets and fixed assets of X commercial bank risk-management auditing, then revealed the presence of X commercial bank risk-management of fixed assets in each link of the fixed assets; for the risk-management of fixed assets of X commercial bank, X Bank launched the risk-management auditing of fixed assets, implemented audit procedures, put forward the improvement of the fixed asset risk management advice; finally the article summarized the experiences of risk-management auditing of fixed assets of X commercial bank.The starting point of risk-management auditing on the fixed asset risk management is the various risk of fixed assets. The risk-management auditing put forward constructive advice of risk-management of fixed assets. In order to effectively evaluate the risk-management mechanism of fixed asset, the risk-management auditing of fixed assets should carry out necessary audit procedures with the fixed assets of the risk management process, file checking and analytical review is effective means of auditing, audit sampling and audit inquiry is good means of support. Combined with case analysis of the risk-management auditing of X commercial bank, the author found that there is room of improvement of the risk-management auditing of fixed assets.