Research On Optimization Of Internal Audit Process Of G Trust Company Based On Risk Orientation

Internal audit is compared with the national audit and certified public accountants audit of enterprises with independent functions,it arises from the trustee responsibility system under the supervision of need,when the client will be delegated to the managers manage property rights from management rights,in order to supervise whether the trustee due diligence responsibility,whether there is a fraud,etc.,need to play a role of supervision,audit department,ensure the fiduciary duties to fulfill in place.With the great development of social productivity,the social and economic structure is increasingly complex,the scale of enterprises is also gradually expanded,the organizational structure tends to be multi-layered,managers at all levels are given different authority,thus the fiduciary responsibility is also divided into multiple levels.Fiduciary responsibility is the most significant trust industry based on the trust relationship,the"financial management"by the people,generations spawned the aim of all kinds of business,including the trust business,asset management,investment Banks,such as proprietary trading and innovation business,its products can be at the same time into three industry,currency,capital market,financing,asset management,property value,social responsibility and other functions,has a high place in the economic system.On the other hand,the business of trust companies involves a wide range of risk factors,and the risk preference of the industry is higher than that of the general industry.Therefore,there are special requirements and characteristics for trust companies to carry out internal audit.Traditional audit model is difficult to meet the trust company's comprehensive risk management,while risk-oriented internal audit focuses on the needs of risk assessment and risk response,which coincides with the requirements of trust company's comprehensive risk management and has incomparable advantages over other departments.Trust company as the research object,this article selects G control risk-oriented internal audit process,audit process currently used in G company,find out the existing problems and put forward the optimization advice,hope to optimize audit procedures,provide audit efficiency,the purpose of helping G trust company auditing department further play to the supervision and inspection of the trust business,services,and consulting.This paper is divided into five parts.The first part is the introduction,which introduces the research background,research significance and purpose,domestic and foreign research review,research methods and innovation points of this paper.The second part introduces the relevant theories of risk-oriented internal auditing,including the definition of risk-oriented internal auditing,the basic connotation and theoretical foundation,the development of the risk-oriented internal auditing mainly rely on in fiduciary duty theory,comprehensive risk management theory and the theory of stakeholders,the difference between the general expatiation risk-oriented audit and traditional audit,introduces the characteristics of the trust industry in China and risk-oriented internal auditing in the use of the advantages of trust companies.The third part takes G trust company as the object of study.By analyzing G trust company's basic situation,audit environment and current internal audit procedures,it points out the main problems and causes in G company's audit against the risk-oriented audit process.In the fourth part,process optimization is carried out aiming at these problems,and specific optimization measures are proposed.This paper puts forward safeguard measures for optimization Suggestions,and points out that supporting safeguard measures are also necessary in order to truly play an optimization role.This paper puts forward safeguard Suggestions from the aspects of information construction and audit personnel assessment system.The fifth part is the conclusion and prospect.Through the above research and analysis,it is believed that the audit process of company G needs to be further optimized,and it needs to be further strengthened in improving the risk database and the risk identification ability of internal auditors.Optimizing the risk-oriented internal audit process is a long-term dynamic process.Analysis,this paper USES methods such as document retrieval of G trust company the actual situation of the existing environment and audit implementation is analyzed,combining with the characteristics of the trust industry not only,also put forward the countermeasures from the Angle of practice,more operable and practical significance,the risk-oriented internal auditing mode of the process design in trust detailed improvement measures were put forward,and is a practical exploration of the audit model.