Study Of Risk-oriented Internal Audit In Chinese Private Listed Companies

As the world economic structure enters the era of globalization,the risks of enterprises are unpredictable.The normal operation of an enterprise is increasingly inseparable from risk management,while internal audit is an important branch of enterprise risk management,which guarantees the healthy growth of enterprises.As a new form of enterprise internal audit,risk-based internal audit is well worth popularizing in practice.This paper chose private listed companies as the research object of risk-based internal audit for three reasons: first,the reform and opening-up,obtained the huge development of private enterprises,not only to increase the number of private enterprises,and enterprise strength gets rapid development.The rapid development of private enterprises has made great contribution to Chinese economic and social development.To some extent,it alleviates the difficulty of employment in China and increases the national revenue.Second,because most of the private enterprises in China is made up of family business evolution,led to most of the private enterprises have not established the perfect modern enterprise system,the internal management of enterprises is still in the later phase error correction,the management of internal audit is don't know much about how to improve the management benefit.Thirdly,the listed companies in the private enterprises have large scale and a relatively perfect management system,the private listed companies to carry out the study of risk-based internal audit is very important practical significance.In this paper,the private listed enterprise H is selected as research objects,and the application of risk-based internal audit is studied in six chapters.The first chapter mainly introduces the research background and significance of this paper,the research status at home and abroad,and the research methods and ideas of this paper.The second chapter is summary of risk-based internal audit theory,this paper mainly introduces the meaning,characteristic,goal,function,theory support and process of risk-based internal audit,the first and second chapter is mainly for the article further lay a theoretical foundation.The third chapter expounds the present situation ofinternal audit of private listed enterprises in China.The chapter introduces the definition and characteristics of private enterprises in our country,and then introduces the status of internal audit of the private listed companies in our country and the cause of the private enterprise application of risk-based internal audit,for the below H enterprise why to carry out the risk-based internal audit.The fourth chapter is a case study on the application of risk-based internal audit of H company.The chapter introduces the basic situation of H company,and then the analysis of the necessity of the implementation of risk-based internal audit.The chapter introduces the H company internal audit system and clarify the feasibility of the implementation of risk-based internal audit.Finally,it focuses on how to implement the risk-based internal audit and the effect and deficiency of H company.The fifth chapter is to make some suggestions on the deficiencies of the risk-based internal audit of the private enterprises found in the fourth part.The sixth chapter is conclusion and shortage,and the content of the general for the first five chapters are summarized,at the same time also puts forward deficiencies in this paper,on the study of the risk-based internal audit about private enterprises.