A Study Of The Application Of Modern Risk Oriented Internal Audit In China

With the rapid development of accelerated economic globalization, information technology, the rapidly changing world economy. Increasingly fierce competition among enterprises, which lead to changes in the external environment in today’s unpredictable business, so the risk in this case enterprises are facing growing.90s of last century, further deepening the political and economic changes in society, business linkages between countries more closely, corporate governance, risk control and strategic systems theory is increasingly more importance, from another point of view, management fraud more subtle, maybe causes of the birth of the modern risk-based internal audit model. It will introduce the idea of a comprehensive risk management to internal audit, and that this goal will be the internal audit department and company goals agreed to promote corporate governance and internal control is effective integration, so as to provide value-added services business. From 2014 implementation of the China Institute of Internal Auditors newly published "China’s internal audit standards." The new guidelines continue the international convergence of this background, and given a new meaning to the internal audit functions of the role of internal audit in a more comprehensive explanation of the revised guidelines, internal audit highlighted in improving governance of the audited entity effect, the completion of business objectives and help enterprises to create more interest and other aspects of the role. In addition, the risk management thinking into internal auditing standards, the guide internal audit and auditors to focus on a full range of risk facing the company, with the risk of core arrangements for the implementation of internal audit business. In theory helps modern risk-based internal audit overall research framework; in practice, many Chinese enterprises still time to take some of the ways of external audit. How to better risk-based internal audit research, and how to use risk-based audit model needed to solve problems.This paper uses the traditional standard research methods, first traced the relevant literature and to explore the significance of this article and content arrangement, and then discusses the theory foundation of modern risk-based internal audit, followed by analysis of the situation in the application of this kind of new models; Finally, analysis of the current domestic enterprises to promote modern risk-based internal audit problems and propose some solutions.