Research On The Optimization Of Internal Auditing Process In Enterprise Based On Risk Guiding

In the era of post financial crisis, kinds of risks in the system which are faced bythe enterprises keep growing. Therefore, the enterprises which want to keepmanagement must consider the influence of the internal and the external risks of thesystem. In this case, the high officials will surely increase the requirements of internalaudit. In new situation, how to improve working level, how to meet the more andmore high, more complicated requirements from various layers of the internal audit ofenterprise, these problems have become very urgent.As everyone knows one goal of internal audit is to circumvent the possible risksin the production and operation of enterprise, and make the lowest loss. Identification,assessment and response to risk should run through the whole audit work, so the riskmanagement should be the focus of the internal audit. Because the risk managementhas the features of prior control and on the spot control, the risk-management auditingis one of the core works of internal auditing, the optimization of internal auditbusiness process in this paper should also be carried out based on the riskmanagement.The object of the study is the subprogram of the internal audit process，and mostof these internal audit business process currently lacks flexibility and initiative, so thetarget of this paper is to build a dynamic and flexible internal audit business process.After the work of reorganizing, analyzing and searching the weakness of the currentinternal audit process, I will analyze the planned stage, the enforcement stage, thereporting stage, the follow-up stage step by step via the way of risk management. Inaddition, the business process optimization in the enterprise management isintroduced to the internal audit work, to improve the effect of internal audit businessprocess optimization.In this paper, the general research frame is: combining the current background ofthe times, the writer points out the role of enterprises in the economic development ofour country, based on this, the writer emphasizes the importance of the internalauditing department to the production and operation of enterprises. On the basis ofliterature study and according to the internal audit of the business process of someenterprises, I sum up the most general audit business process using in the enterprise,and analyze it on the basis of the four audit stages, namely the audit planning stage,audit implementation stage, audit reporting stage, follow-up audit stage. I points outthe shortage of the current audit business process. In view of existential problems of business process, I optimize the internal audit business process based on the idea ofrisk management. On the basis of modern internal audit ideas and based on the fourstages, I add the achievement application stage. Because the audit processoptimization is not a single work, so I also make a matching optimization measuresfor process optimization. Finally, in order to test and verify the feasibility andapplicability of optimized process, I introduce a specific case and optimize its existingprocess.