Discussion On Risk-oriented Internal Auditing Of China Unicom Ningxia Branch

In the context of the integration of the world's economic markets,the competition among enterprises in various countries has become increasingly fierce,and the various risks faced by enterprises are also growing.Whether a company can stand in an invincible position in fierce competition depends on the control of the risks it faces.Risk-oriented internal audit is an important part of enterprise risk management activities.It has also received attention from many companies.This is an auditing model with risk monitoring and risk control as the core.The risk-oriented internal audit theory was born abroad,and the research on related theories is relatively mature.China started late in auditing theory,and the relevant theories of risk-oriented internal auditing are relatively primitive,and their application in enterprises is relatively narrow.Modern enterprises are facing the electronicization and complexity of their business,especially in China's telecom enterprises.It is also located in the era of state-owned enterprise reform.Therefore,in order to protect the healthy development of enterprises and improve their competitiveness,enterprises should change the traditional backward auditing methods.Turn to a risk-oriented internal audit model.Compared with other auditing models,risk-oriented internal auditing changes the auditing service model,not only can fully play the supervisory function,but also caters to the needs of risk assessment in the modern enterprise risk management model,and better helps enterprises to add value..This paper mainly studies the internal audit of Ningxia Unicom by using literature research method and case analysis method.Firstly,it introduces the meaning,content and characteristics,influencing factors and theoretical basis of internal audit of enterprise group,and then clarifies the status quo of risk-oriented internal audit of Ningxia Unicom.And the main problems existed,and on this basis,the reasons for the problems were analyzed.Finally,according to the nature of the problems,the countermeasures for improving the risk-oriented internal audit of Ningxia Unicom were put forward.The full text is divided into six parts.In addition to the introduction and conclusion,the second part to the fifth part are the core and key points of this study.The second part is an overview of the risk-oriented internal audit related theory of enterprise groups,which provides a theoretical basis for the case analysis and research in the following.The main contents of this part include the meaning,function,content and theoretical basis of internal audit.The third part is the status quo of internal audit of Ningxia Unicom and its main problems.It introduces the related situation of China UnicomNingxia Branch and the status of internal audit activities,and analyzes the related problems in its risk-oriented internal audit activities.The fourth part is based on the current situation of Ningxia Unicom's risk-oriented internal audit,which mainly analyzes the defects and shortcomings of the four aspects of risk management,independence,internal audit team construction,risk assessment system and internal audit technology.Risk-oriented internal audits have problems.The fifth part is to improve Ningxia Unicom's risk-oriented internal auditing countermeasures,combined with the main problems in Ningxia Unicom's risk-oriented internal auditing,from comprehensively conducting risk-oriented internal auditing,improving the internal auditing system,improving the risk-oriented internal auditing basic environment,and establishing science.The risk-oriented internal audit effectiveness evaluation mechanism proposes countermeasures in four aspects.According to the research conclusions,the analysis of risk-oriented internal audit cases of China Unicom Ningxia Company can provide experience for other telecom enterprises to conduct risk-oriented internal audit activities,so as to better improve the risk-oriented internal audit system of the enterprise and give full play to it.Risk-oriented internal audit function.First,in order to fully conduct risk-oriented internal audit,it is necessary to clarify the objectives of risk-oriented internal audit,and to develop an audit plan based on risk,select audit methods,and improve the design of internal control.Second,improve the internal control system of the enterprise,improve the risk database and risk information sharing system,and strengthen cooperation and exchange with external institutions.Thirdly,to develop and improve audit software and improve the professional quality of internal auditors,only high-quality internal audit talents can meet the professional requirements of internal audit.Third,the risk management model should shift to cross-departmental integrated management,while also improving the independence of internal audit and improving the underlying environment for risk-oriented internal audit.Finally,improve the risk identification ability,establish a risk evaluation quantitative system,and pay attention to the follow-up audit of risk-oriented internal audit results,and establish a scientific risk-oriented internal audit effectiveness evaluation mechanism.