Research On Risk Management Audit Of Coal Enterprises

With the rapid development of economy and science,the risk management audit has gradually entered people's sight and has been used in enterprises,playing an increasingly important role in enterprise management and corporate governance.In 2004,IIA added"assessment and improved risk management" to internal audit,and the scope of internal audit started to develop into risk management.In 2005,China published and began to implement the 16th code of internal audit specific guidelines-risk management audit.The publication of these guidelines shows that internal audit participation in risk management has become an important method for enterprise development.However,there is a lack of focus on the risk management audit in Chinese enterprises,and it is difficult to direct the practical work of risk management audit effectively.In conjunction with the coal industry's own characteristics,the new internal audit of the internal audit association of China and the series of policies and regulations that have been issued in the last few years,through the field research,collected a lot of relevant material and observed the reality of the internal audit and risk management of the coal industry,and concluded the implementation of the risk management audit of the coal enterprises in our country and the implementation of the results,and found that the auditor's expertise is inadequate,the scope of the audit and the audit results are not good enough for the problems of the audit.On this basis,this paper finds out the reasons for the problems found and proposes improvement measures,and optimizes the risk management audit process:the audit process includes the preparation stage,implementation stage,report stage and subsequent audit stage,first from the risk identification and evaluation,the fuzzy comprehensive evaluation method is used to identify the risk points in the enterprise,and the risk assessment matrix is established to establish the risk assessment matrix from the two aspects of occurrence probability and influence degree,so as to help enterprises to find the key points of risk management audit more directly.From the aspects of specific audit plan,control test,substantive procedure and audit report,we can fully grasp the key points and consider the characteristics of coal enterprises,make risk management audit more efficient,and also enable enterprises to achieve better risk management effect and achieve corporate goals.Finally,this paper takes the HL mining coal enterprises as a case of field investigation,observation and study the application of the internal audit in the coal enterprise risk management process and effect,summed up the experience.On this basis,this article has made some suggestions on the problems of the risk management audit of the coal enterprises,including strengthen the consciousness of risk management audit,allocate the risk management audit personnel reasonably,establish the framework of enterprise risk management audit rationally,optimize the internal coordination mechanisms of the enterprise and enhance the information construction of audit.