Application Research Of Internal Audit In Enterprise Risk Management

Given the complexities of society today,the companies are encountering with more and more risks,the importance of the risk management is enhancing,in order to ensure a sustained and healthy development of the companies,they have to recognize the importance of the risk management and work actively to strengthen it.Because the internal audit can assess and eliminate the company risks with the standard and systematic methods based on the overall situation,the company managers are attaching great importance to it.However,some problems influencing the functions and efficiencies ofthe internal audit involved in risk management are still existed.So,how to improve the efficiency of the internal audit in risk management has become a hot topic among scholars and managers.First,thethesisistosummarize the studies on the internal audit and risk management both at home and abroad,and to analyze the background and meaning of the internal audit involved in the risk management.Second,the thesis is to analyze the theories related to the internal audit in the risk management,and to summarize its reasons and current situations.Later,taking M company as an example,the thesis is to illustrate the risks facing M company and its application of the internal audit in the risk management.Based on the risks facing M company,the author draws a conclusion: the risks concerning market operation,finance,technology,government supervision and human resources are the main risks facing enterprises and companies today.Besides,based on the field research,the thesis is to analyze its application of the internal audit in the risk management.A conclusion of the successful experiences is drawn.For example,the company managers should give their support to and create positive conditions for the internal audit in the risk management,give a full play to the confirm and consulting functions of the internal audit,and introduce the computer auditing into the company in order to improve its efficiency.What is more,the thesis is to analyze its shortcomings and provide its suggestions concerning the problems existed in the internal audit involved in the risk management of the M company.Finally,based on the analysis above,some practical and efficient solutions are provided based on the problems existed in the internal audit involved in risk management in China.For example,the company managers should create a favorable condition for the internal audit in the risk management,construct internal audit organization model which is beneficial to risk management,build up high-quality internal audit team,and innovate the information technology and method of internal audit.The author hopes that the thesis can solve the problems existed in the internal audit involved in the riskmanagementof the companies in China,especially the communication companies,and thus to improve domestic risk management level.