Research On Internal Audit Of X Group Based On Risk Management Idea

In the modern society,the economy,culture,science and technology and environment are changing constantly.Almost all enterprises in the world are faced with risks.Since the second half of 2008,the major developed economies and the Chinese economy have been declining at an obvious speed.There are indications that in the post industrial era,human beings are entering a "risk society".X group is a large state-owned enterprises,holding 3listed companies,comprehensive sales of over 100 billion,profits and taxes over ten billion,ranked 4 in Jiangsu.The industrial distribution group is relatively concentrated,business is more complex,there is continued expansion trend,but the group in industry development and has not formed a complete scientific planning,positioning,for the industrial development of the layout and design of no detailed ideas,lack of guidance of scientific long-term planning,so that part of the product backlog unsalable,the return of funds long period and difficult,and this group of excessive emphasis on risk oriented internal audit and ignore the risk management audit is closely inseparable links.In this paper,between internal audit and risk management concept and the relation of main content of the paper based on the elements of the internal audit risk management concept and covered;secondly,through visits to the data and design questionnaires,grasp the internal current situation of the audit operation;thirdly,to analyze the present situation of internal audit group we found that,development of current internal audit model,audit institutions,audit norms and procedures and internal audit personnel performance appraisal has not been able to adapt to the expansion of the group;finally,according to the main problems in the internal audit group put forward the corresponding countermeasures to improve the reform;institutions,strengthen the allocation of audit resources and audit methods innovation based on the measures of constructing the concept of risk management,internal audit system.The study found that awareness of internal audit in academic circles has started the transition from traditional financial audit to the audit value;case studies show that X group should pay more attention to the internal audit risk management model;X group want to realize the effective use of internal audit risk management,whether it is from the resource perspective or technical ability,there is still a certain distance.Therefore,it is still a long way to go for Chinese enterprises to realize the transformation from the traditional internal audit to the internal audit based on the concept of risk management.