The Construction Of Risk-Oriented Internal Audit Model Of Yitai Group

As early as 1997,American scholars Mc Namee and Se Lim proposed that the internal audit should be oriented to risks,and the value of internal audit in the company has gone from " an independent evaluation function " to "the integration of risk management and corporate governance functions".In 2001,IIAissued the "internal audit professional practice standards",and gave a new definition of the risk,the traditional internal audit approach became to the risk-oriented internal audit.In 2008,the US subprime mortgage crisis gradually evolved into a global financial crisis.The growth rate of economic dropped off sharply in developed countries and China.Many domestic and well-known enterprises have been closed,and thatcaused the enterprises in the world to payattentionto the risk and risk management.the publicwidelyconcernedthe risk-oriented internal audit mode,which is the organic combination of internal audit and risk management.the risk-oriented internal audit mode as a modern audit mode has been widely used in the international Progressive Corp,and the relevant theoretical research and practice is in the initial stagein our country.The combination of risk-oriented internal audit model and enterprise system with Chinese characteristics is a problem that needs to be deeply thought and explored by Chinese theorists and practitioners.Yitai Group Co.,Ltd.is a company with assets of more than one hundred billion,the business from coal production and sale,railway transportation,coal oil industry to real estate development,and other non-coal industry as complementary large-scale modern energy group.With the rapid expansion of the companysize and the implementation of diversification strategy.the companyhas been faced more and more complex risks.The traditional internal audit model has been unable to meet the needs of the company's development.Therefore,the construction of risk-oriented internal mode conforms to the actual situation of Yitai group,to develop the audit plan under the risk view,to allocate audit resource and implement internal audit,has become the inevitable choice of Yitaigroup,in order to cope with the increasing risks,.In this paper,at the conclusion of the risk-oriented internal audit theory and practice activities,The author analyzes Yitai group internal audit of the status quo and existing problems.Then,according to the actual operation of Yitai group,from the design of the framework of risk-oriented internal audit,goal orientation,implementation steps and resource management,Yitai group internal audit model isconstructed,and propose the measures of risk-oriented internal audit model.I hopes the risk-oriented internal audit to enhance the value of internal audit value in Yitaigroup.Andprovide reference to improve internal audit workindomestic enterprises.