Designing Internal Auditing System By Risk-oriented Of JGS Investment Management Company

With the constant improvement of China's financial system,the financial industry presents a positive development of the situation.From the IPO reopened,to the securities companies allow one person to get one more securities account,to the opening of Shanghai-Hong Kong Stock Connect and Shenzhen-Hong Kong Stock Connect.All these give a great opportunity to financial enterprises,but also contain a huge risk.From Britain take off the Europe,Trump was elected President of the United States and other such external black swans,Which related domestic financial enterprises need to constantly improve the internal governance structure so as to better to respond to external risk from within their own point of view.In perfecting the governance structure of financial enterprises,it is particularly important to build risk-oriented internal auditing,and therefore need to be targeted for related financial enterprises build risk-oriented internal auditing system.Risk-oriented internal auditing is refers to the internal auditors in the audit process should pay more attention to the risk of company.After a comprehensive understanding of the business activities of enterprises,enterprise risk evaluation oriented,analysis enterprise overall economic business,comprehensive evaluation of interior and exterior environment,the risk level of the enterprise is operated.In the risk-oriented internal auditing,enterprise risk become the first choice of audit projects and determine the basis of specific projects focus areas,high risk areas of priority on the annual audit plan,so the choice of audit project closely related with the enterprise target.In addition to response to the risk of the company,implement relevant risk management,the risk-oriented internal auditing in corporate governance can give full play as a role of risk management,internal control and the realization of the goal of adding value for the enterprise.In this paper,according to the basic research train of thought of "introduction to-status of case object-the necessity feasibility analysis-system design-the implementation ",which based on the system theory and the theory of strategic management theory,risk management,we discusses how to design a risk-oriented internal auditing system for JGS investment management company,and connecting with the actual operations of its situation,put forward the risk-oriented internal auditing in the process of system implementation problems should be paid attention to.This article is divided into six chapters,relevant content summarized as follows:The first chapter is introduction.It introduces this paper's research background and research significance in this part.related concepts of risk-oriented audit are proposed,and reviews domestic and foreign relevant theory research on risk-based internal auditing.In addition,it gives a briefly presentation this paper about research ideas and methods.The second chapter tells us about the relevant theories which summarized of risk-oriented internal auditing for investment management companies.First of all,it tells us the meaning and characteristics of risk-oriented internal auditing in this paper.Secondly,according to the characteristics of the investment management enterprise itself,which classify investment management companies.Finally,conclude the particularity of risk-oriented internal audit for the investment management companies.The third chapter writes about the necessity and feasibility of building a risk-oriented internal auditing system for JGS company.Briefly JGS company's basic situation,organization structure and business process,etc.,which combined with the actual situation to mention JGS company from the perspective of related to demonstrate the necessity and feasibility of the relevant internal audit system building.The fourth chapter tells us how to construct risk-oriented internal auditing system for JGS company.From internal audit organization setup,configuration of the internal audit staff,auditing authority the division of responsibilities,auditing,job content design,the aspects such as auditing process,build the JGS company internal audit system in all aspects.The fifth chapter tells us the JGS company implement risk-oriented internal auditing system problems which should be paid more attention to.From strengthening the internal audit department and other departments of communication and management is how to authorize,and attaches great importance to how to treat the risk-oriented internal auditing system implement,build internal audit quality control system construction thinking,develop follow-up measures,to ensure that JGS risk-oriented internal auditing system and effective operation in the company.The sixth part is conclusion.According to the above elaboration in full view,come to the conclusion,and insufficient and research prospects are put forward.This paper designed a set of risk-based internal auditing system which suitable to JGS investment management of the development,in order to promote the company and strengthen the internal control management level,play an active role to the construction and improvement of company internal auditing,promote the risk-oriented internal auditing theory in the application of the investment management companies,also hope other similar companies in the investment management can reference it.