Risk Management Concept In The Internal Audit Listed Companies Method Design And Application

With USA Enron Corp scandal broke, the world business executives are thinking how to governance in the company, give full play to the role of risk management. International Institute of internal auditors, commitment to the promotion and advancement of risk management, has an important influence on our country enterprise all these economic activities. With the continuous development of the world economic environment, the myriads of changes, uncertainty of the external environment of enterprises is becoming more and more serious, enterprises are facing more risks in more opportunities at the same time. How can the enterprise risk management, effectively improve the level of risk management will surely become the hotspot of enterprise management and internal audit personnel concerned.As the core of management, can rely on risk management to formulate an effective internal control system to forecast, evaluate and control the operation of the company to appear in the process of the problem, the risk control of the company, improve the efficiency of management, to ensure the realization of strategic goals of the organization, increase in value to the organization.This paper mainly studies the internal audit based on risk management, through constant evolution framework model of risk management of the introduction of risk management, such as how to into the company, such as how to communicate between the content and the stakeholders, deeply discusses the construction of audit model, from simple around audit charter to self assessment method of adding authentication business and control risk, finally, a case study of LXGX company, analyzes the existing problems in the internal audit, and applies the model introduced in this paper to the company, provides some countermeasures and suggestions for it. Provides a reference for the internal audit of the listing Corporation.