Research On Application Of Risk-oriented Internal Auditing In Railway Transport Enterprises

With the coming of the information age and the strengthening of the global economic links, business, as the market player, is getting opportunities while facing the the risk of presenting new features.Audit is a high-risk occupation itself. The internal audit program takes the "risk" factors into account and even let it to be the guide. The internal audit can not only respond to the competitive pressures from the external audit, but also can improve its position by participating in internal management and helping companies to occupy a favorable position in complex environment of competition。 The railway reform procedure has already begun, and the market degree of railway transport enterprises gradually deepened。 The railway transport enterprises are facing historical pressure and new risks from the market players image of self-financing。 Therefore, railway transport enterprises need to explore advanced internal audit ways and use risk-oriented internal audit to work for the enterprise risk management。Moreover, the study on the theory of risk-oriented internal audit remains in the primary stage which is neither thorough nor is combined with the actual close enough。 Thus, the use of risk-oriented internal audit study in the railway transport enterprises has the significance in both theory and reality。Based on the introduction of Comprehensive Risk Management theory、Internal Control theory and Game theory, the thesis expounds the different influents and effects these three basic theories work on internal audit in the railway transport enterprises, and introduces some concepts of the connotation of risk-oriented audit and internal risk-oriented audit in railway transport enterprise. In the thesis, it also introducts the construction of internal audit in railway transport enterprise and does a deeper reseach on the reason using Comprehensive Risk Management theory、Internal Control theory and Game theory. At the same time, it discusses the implementation mode of internal risk-oriented audit in railway transport enterprise by the case that risk-oriented audit carried out in a railway transport enterprise A. Finally, it puts forward a suggestion about impelling the internal risk-oriented audit in railway transport enterprise from both side of optimizing the internal risk-oriented audit condition and improving the railway transport enterprise application conditions, in order to do some uesful work to the practice of internal audit in railway transport enterprise.