Research On YM Group Internal Auditing From Risk Management Perspective

In the period of comprehensive deepening reform,the survival and development of coal enterprises influenced by the macro and micro environment.The risk of state-owned enterprises is more diversified,but the work of risk management and internal auditing are failed to synchronize developmen.Many internal auditing department in company are useless,the work of risk management and internal auditing are failed to play its due role.This paper mainly studies in this background,how YM group to optimize the internal auditing and risk management work.The first part of this paper introduces the environment the of domestic economic and the coal industry,then brief illustrate the current status of internal auditing and risk management in theory,above content is the research background of this paper.The research mainly introduce the sense in theory and practical,and then summarizes the research contents and research methods; the second part give the definition of risk management and internal auditing and how to implement the process in the theory, also illustrates the relationship between internal auditing and risk management; the third part introduces the basic situation of YM group, including the history and financial situation,the risk management system standard of YM group currently,then detailed discuss the present situation of internal auditing from the risk management perspective in YM group,including internal auditing institution,the responsibilities from the perspective of YM group's risk management and how to operate in the group work; the fourth part according to the past research literature and field survey, mining problems in existing internal auditing from risk management perspective,including the issues of internal auditing organization level and the internal auditors level,and how to combine the internal auditing with risk management,and then unite the specific data and the risk events together to analysis the causes of these problems; the fifth part proposes comprehensive coping strategies,mainly include adjusting the organizational structure to guarantee the independence of the institution, changing the internal auditing conxept to promote the integration of internal auditing and risk management, strengthening the personnel training of internal auditors, improve the risk management ability, broaden the scope of internal auditing and improve the follow-up auditing system; the sixth part is the conclusion,which introduce the works and the shortcomings of this paper .Finally, YM group does exist some defects in the internal auditing process from perspective of risk management,but through a series of specific measures in the whole process of the internal auditing work to implement the concept of risk management,promote the integration of internal auditing and risk management, promote the internal auditing department prospectively forecasts to prevent various types of risk events,promote the further development of the group.