The Construction And Application Of Risk-oriented Internal Economic Responsibility Audit Process

As an audit type that adapts to China's national conditions and the development of modern enterprises,internal economic responsibility audit has been continuously advancing and developing throughout the country.It has a major role and influence on national governance and corporate governance.Modern auditing has entered risk-oriented auditing,and the field of internal economic responsibility auditing is no exception.Launching risk-oriented internal economic responsibility auditing is a need to adapt to the modern audit environment,a need to circumvent audit risk,and a company's need for risk and strategic management.To adapt to the trend of modern risk-oriented auditing,this paper analyzes the necessity of risk-oriented internal economic responsibility audit based on the characteristics of modern risk-oriented auditing process,combines the two,and builds a risk-oriented internal economic responsibility audit process.In the case of state-owned company A,for example,during the preliminary activities,A selected the company's project department manager G's economic responsibility audit as a specific case.In this case,the above-mentioned process was used to analyze the economy.The result of the responsibility audit.Through the study of this paper,we can draw the following conclusions: The risk-oriented internal economic responsibility audit process is structured according to the planning,implementation,and termination phases.The audit planning phase includes the initial business activities,the formation of audit groups,and the establishment of audit results.Risk assessment and development of the economic responsibility audit implementation plan;audit procedures designed at the audit implementation stage include control testing and substantive procedures;and the process design for the audit termination phase includes: implementation of the overall analysis process,with the audited leaders and their The unit communicates the problems found in the audit,establishes,reviews,reviews and issues economic responsibility audit reports based on the reviewed audit work papers and establishes an audit file.By applying the above-mentioned risk-oriented internal economic responsibility audit process in a specific case,it is concluded that Comrade G's project manager,during his term of office,has a defect in the internal control of accounts receivable,except that the indicator of the turnover rate of accounts receivable is not true.In addition,the project department's financial statements and other projects of the authenticity and legitimacy of the company's benefits are in good condition,able to complete the company's output value goals,to achieve the preservation of state-owned assets,the implementation of laws and regulations and the company's rules and regulations in good condition,to be honest.