The Research On Application Of Risk-oriented Internal Auditing In A Company

It seems like the world economy is tend to be integrated with the changing of the times.International competition intensifying and the innovation of new information technology will make the enterprise face more diversified risk.Whether the company can accurately and effectively evaluate the risk has become an important factor for the enterprises to enhance competitiveness and keep stable.Therefore,more and more people are willing to pay more attention to the risk management,and put it into the the company administration.As an independent supervision institution,internal audit department can give advice to the enterprise's management,prevent the risk from happening.It plays an really important role in the enterprise risk management.Risk-oriented internal auditing takes the theory of risk management fully into the internal audit work of the enterprise,to achieve the goal of the enterprise as a target of the internal audit work and make joint connection of them.Improving the company administration and intensify the internal controls,in order to achieve the final aid of the enterprise--providing value-added services.This paper is based on the theoretical study of risk-based internal audit.At first,it's reviewed the domestic and international research achievements,and based on this,it has been clear about the relevant theories of risk-oriented internal auditing.Then it introduces a case of A company,through understanding of the basic situation of A company and the analysis of the internal auditing in A company,it recognize the risk which A company faced and use risk coordinate diagram method to analyze risk in the preparation phase,and then stepped into the stage of implementation,the end stage and subsequent stage.Finally,the paper give some safeguard measures for A company to promote the use of risk-based internal audit.