Research On Risk-oriented Internal Audit

The high speed development of economy makes the environment of the enterprises increasingly complex and changeful.The growing prosperity of the economy and the globalization process of high-speed propulsion makes enterprises face increasingly complex and changeling external environment,therefore,in an increasingly complex economy,how to seek the sustainable development of good social conditions become what all good entrepreneurs and managers thorough thinking of problem.However,under the background of rapid development and changes of,just rely on the constraints of external forces and supervision has been difficult to meet the needs of enterprise development,throughout the domestic and foreign,American Enron,Lehman brothers,China Kai,Zheng Baiwen bankruptcy and liquidation of the company shows that internal audit should be in the role of risk identification,assessment and response.Developing risk oriented internal audit,establish a sound system of internal control is very important to enterprise's sustainable development.From COSO internal control of the overall framework to the promulgation of the Sarbanes-Oxley,and the international institute of internal auditors(type ?A)in the economy,the high-speed development of the society under the background of the internal audit step by step according to the practice of enterprise management needs to perfect to meet the needs of the reality has enacted a new definition,all evidence that risk oriented internal audit model is the most advanced internal audit mode.Risk oriented internal audit model can more accurately in risk identification,on the basis of professional through scientific analysis of data model of risk assessment and targeted reasonable risk control and response,nip in the bud,effectively improve the execution efficiency of audit work,may reduce the potential risk loss for the enterprise,increase the organizational value.This article first introduces the development of the risk-oriented internal auditing background,starting from the theoretical level,through the theory research of scholars at home and abroad for reference to understand risk oriented internal audit mode of different stages of development and trends.From two aspects of external pressure and internal motivation of risk oriented internal audit mode is the inevitable result of economic development,and is the inevitable requirement of internal audit self-improvement,and simply introduces the risk-oriented internal audit of the audit process,as in the case of a groundwork;Secondly,combined with China's national conditions and enterprise development present situation,the analysis of the current domestic risk-oriented internal auditing activities the problems existing in the implementation process,and analyzes its reason.Then,the author combined with the problems and reasons for overall strategy is given.Finally,with the examples of Midea group of listed companies show risk oriented internal audit model specific implementation process,through detailed analysis and the effective support of data and case analysis of the advantages of the company's internal audit practice and the content of the imperfect.And on this basis we obtain data and put forward solutions to the risks existed in the corporation.