Research On The Application Of Modern Risk-oriented Audit In P2P Network Loan Audit

Liu Jiayi,the Auditor General of the National Audit Office,delivered an important speech at the National Audit Work Conference in December 2015.He mentioned that "it is necessary to vigorously promote risk prevention and firmly target the areas and links that are prone to risks and high incidence",including Internet Finance Weak links and risks.P2 P network loan as one of the most representative forms of Internet finance,the rapid development of the cause of widespread concern of the community.But at present,China's P2 P network loan industry as a whole in the shuffle stage,the collapse of the tide intensified,the platform for no reason to shut down,closed,runway and other events frequently.Many P2 P network loan platform development instability,the risk is relatively high.These issues not only related to the success of the platform's own business,but also to the P2 P network loan regulatory work has brought great challenges.As an effective way to supervise economic activities such as finance,auditing is an important part of China's supervision system.Therefore,this paper discusses the unique role of the third-party auditing in the supervision of P2 P network credit in view of the characteristics of P2 P network loan.However,taking into account the widespread P2 P network loan platform operating risk and the resulting high audit risk,this paper proposes the application of modern risk-oriented audit to P2 P network loan audit,which is very realistic significance and practical value.This paper first introduces the modern risk-oriented audit and P2 P network loan theory and application research status at home and abroad.On this basis,this paper discusses the connotation and characteristics of modern risk-oriented audit as well as the basic audit methods,and systematically puts forward the modern risk-oriented audit in the applications of P2 P network loan audit implementation framework.As the focus of modern risk-oriented audit is the risk assessment,this paper considers the use of analytic hierarchy process to carry out risk assessment.By constructing the index of risk factors of P2 P network loan platform,the questionnaire survey of P2 P network loan personnel,the comparison of the importance data of risk and the weight of each risk index are obtained,and the evaluation results of risk factors of P2 P network loan platform are obtained.Then,this paper takes J loan platform as a case to study the application of modern risk-oriented audit in China's P2 P network loan audit.According to the implementation strategy of modern risk-oriented audit in P2 P network loan audit in Chapter 3,and the actual risk of J-loan platform and the fourth chapter P2 P network loan platform risk factors to assess the results of verification,according to the development of a detailed audit program to implement the audit,so as to achieve rational allocation of audit resources,reduce the P2 P network audit risk.Finally,this paper points out some problems existing in J loan platform and puts forward the corresponding suggestions from the perspective of J loan platform and the whole industry,including platform management,platform risk control,platform operation,significant event risk and platform financial risk.The research of the paper has a good reference for the future audit of other P2 P network loan platform,and can better respond to the call of the supervisory department to create a standardized and orderly,healthy and transparent network loan environment,and through auditing,we will guarantee the development of P2 P network loan industry.