Research On The Internal Audit Of State Owned Enterprises Under The Risk Oriented Model

With the changing of the economic environment,enterprises pay more and more attention to risk control,and internal audit as enterprise supervision and consulting department,should comply with the development of the enterprise,to carry out the risk-oriented internal auditing.Therefore,the main research object of this article is risk-oriented internal audit of the enterprise.Learning the advanced risk-oriented internal auditing theory and practical experience will help domestic enterprises enhance the value of internal audit and the quality of services.Taking advantage of this new auditing mode can make the internal audit better combined with enterprise strategy,and give full play to the internal audit of value-added service function,help enterprise to achieve strategic goals.So the risk-oriented internal auditing has great realistic significance.In addition,the risk-based internal auditing enriches and develops the scope of internal audit in terms of the audit mode,auditing technology,auditing idea,audit focus and therefore has a very high theoretical research value.The theoretical systemsin the western developed countries are relatively complete while the theoretical systemsin our country are still at the primary stage.As a result,the research on risk-oriented internal auditing is an inevitable trend.This paper supplements the risk-based internal audit from the theory and practice aspect.Firstly,relying on the research of domestic and foreign literature,this paper expounds the related theory of risk-oriented internal auditing,based on which the characteristics and the application status of risk-oriented internal in state-owned enterprise is clarified.Then,taking the list company from which the writer comes as an example,this paper expounds the concrete application of risk-based internal audit in thecasecompany.The situation reflected in the case,though not very complete,explains the application status of risk-based internal auditing in our country to some extent.Furthermore,this paper introduces the corresponding countermeasure to perfect the application of risk-oriented internal audit in view of the present situation,hoping to offer support for the application and development of risk-oriented internal audit in our country.As the market environment Chinese enterprises have to face is complex and changeable,modern enterprises have realized the importance of risk prevention.As a result,Form A Complete Set of Internal Control Guidelines and A Comprehensive Risk ManagementGuidelines,have been issued to require companies to gradually establish and perfect the internal risk control system.At present,many enterprises have established the system of internal control,but their risk system is not good enough and is still improvable.Therefore,this paper presents an idea of integrating the risk-based internal audit and internal control system,with a purpose of providing a better research direction for risk orientation and a guarantee for companies to control risks and realize their strategic target.