Research On Risk Management Audit Of Financing Guarantee Corporation

Influenced by the dual transformation of the guarantee industry and the financial crisis,the uncertainties and instabilities in the operation of financing guarantee companies also increased correspondingly,thus drastically increasing the operating risks of the financing guarantee companies.For financing guarantee companies,the control and management of risk is the key to the competition.Therefore,the financing guarantee companies all over the world strengthen the management and control of risk through the adjustment of the corporate governance structure and the construction of a comprehensive risk management system.How to position the internal audit in the process of risk management has always been a concern.This paper argues that internal audit,as an important part of the corporate governance structure,plays an important role in preventing and controlling the risk.As a functional department,internal audit has relative independence,authority and professional competence,risks of participating in the enterprise management has its unique advantages.This paper analyzes the actual motivation of internal audit intervention in comprehensive risk management by using the knowledge of audit,management and economics based on the historical review of the development of comprehensive risk management and internal audit.We also investigated and analyzed the current risk management audit of the financing guarantee company under the guidance of the modern concept of risk management auditing.Finally,by analyzing the actual situation of Hanhua Guarantee Co.,Ltd,this paper made a conclusion of the feature in the management of its internal auditing system.The effective application of internal audit theory in different industries is a brand new and complex issue.This article only presents ideas and proposals for the financing guarantee company,hoping to make some reference to the development and research of internal audit of risk management in other industries.