| In this global economy, modern enterprises are in a high-risk competition environment, and economic environment is diversified and varied. The financial turmoil which triggered by the American financial crisis in 2008 taught a lesson to enterprises management and let them clearly recognize that paying attention to risk, controlling risk and strengthening comprehensive risk management are prerequisite to help their enterprises survive in this increasingly fierce market competition.Facing tough economy environment, people began to seek a solution. How to effectively realize the risk management? Controlling risk to a acceptable level is problem that to be solved. Internal audit is one of the four cornerstones of corporate governance, if risk-oriented internal audit could be used correctly, it would achieve real-time monitoring of risk by transferring supervision afterwards to prevention beforehand. Enterprises in developed countries, especially in United States, have got success in this field. In China, some large-scale enterprises have also started to carry out risk-oriented internal audit in recent years, but it is not mature compared with application in developed country enterprises.Z Group Co., Ltd. is a leading grain and oil processing trade enterprise. In this thesis, I take Z Group Co., Ltd. for example, risk-oriented internal audit theory as a guide, and use comparative analysis and summarize methods to explain how to carry out risk- oriented internal audit in Z Group Co., Ltd., and then summarize the results and problems, finally put forward my own proposals. Through analysis, I believe that Chinese enterprises should gradually carry out risk- oriented internal audit in accordance with their own situation, and choose suitable audit process. In implement process, it is necessary to take consistent and comparable standards, cultivate diverse talent internal auditor. Meanwhile, improving audit technology and strengthening comprehensive risk management are also significant. |
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