| The trust company is always known as "financial department store". Due to a wide range of business, its risk factors are inevitably more complex. Meanwhile, it is bound to face more complex business environment and the business risk will also be more complicated because of the huge number and the wide range of domestic trust investors involved. The traditional internal audit model is not enough to meet the demand for internal audit under the rapid development of trust in Gansu. Although it has unique advantages, the risk-oriented internal audit is still unable to guide the internal audit work of Gansu trust company for the lack of available risk-oriented internal audit model in practice. Therefore, the research of risk-oriented internal audit model has increasingly become an urgent study. How to conduct the risk-oriented internal audit is a serious problem needs to be solved and it is also the starting point of this thesis. Though the current domestic theoretical research and practical experience on the risk-oriented internal audit are not mature, it has attracted attention in the field of internal auditing at home and abroad. Many companies have already started to make exploration and application at this aspect and achieved initial results. We believe that application of the risk-oriented internal audit in the trust industry can not only effectively reduce audit risk, improve audit efficiency and ensure audit quality, but also can make important contribution to the development of trust. Based on this understanding, this thesis decides to take Gansu trust companies as the research objects. Through studying the status quo of its internal audit, this thesis analyzes specific circumstances of the implementation and the existing problems, tries to put forward measures towards the existing problems to optimize the internal audit and expands the audit theory. This thesis also provides a meaningful practical inspiration for the implementation of risk-oriented internal audit in trust industry. |
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