Research On Internal Audit Risk Prevention Of Postal Enterprises

Under the new situation, the business scope of postal enterprises gradually develops multi-functionally, three-dimensionally, with the risk of business activities increasing. The A postal enterprise in order to adapting the postal system, reducing the risk of business activities, achieving profit target, regards its internal audit as a control system instead of a checking system. At the same time, domestic academics deepen the study of internal audit, which makes internal audit get higher status. Therefore, the senior leaderships of state-owned enterprises well note the importance of internal audit. As we can see, internal audit gets more and more popular in The A postal enterprise. Risk identification and control in the presence of internal audit is essential for The A postal enterprise.This paper discusses the existing risk in The A postal enterprise's internal audit and its corresponding control strategy. Due to constraints imperfect of audit system, the audit method and means falling behind, and the auditor's quality, capacity limitations and other factors, the internal audit risk in the A postal enterprise definitely exist. This paper is divided into four parts, the first part briefly introduces the research background, significance, domestic and international documents reviews, research methods and ideas framework. The second part describes the postal industry company's internal audit risk theory, including the concept of internal audit, manifestations of audit risk, audit risk measurement model and the audit risk classification. The third part introduces the basic postal internal audit, including a basic overview of the A postal enterprise, the A postal internal audit history, methods, organization and faculty. The fourth part analyses the A postal internal audit risk and its causes, including the A postal audit environmental risks, the A postal audit execution risk, the A postal internal auditors" competence, the A postal internal auditors'independence risk, the A postal enterprise's ERP audit system modules risk. The A postal audit execution risk is based on the business process of the A postal enterprise, including postal business risk, philately business risk, postal media risk and capital management risk. The innovation of this paper is to audit risk postal enterprises a detailed combing the few previous studies involving postal enterprises; and the use of case method of combining theory to A postal enterprise, more facts, more specific and more targeted; Finally, the internal audit risk analysis offers a new thinking. This article is insufficient due to lack of internal postal sector audit risk associated research data, internal audit risk diversity and complexity and limited experience of my own internal auditing.