A Case Study Of DL Company's Risk Oriented Internal Audit

Economic globalization has brought unprecedented opportunities for enterprises in various countries in the world,while the situation and challenges faced by enterprises are becoming increasingly complex.In China,where the market economy plays a leading role,enterprises are experiencing a severe situation of market-oriented reform and transformation and development,bearing risks from uncertainties in all aspects.The traditional supervision mode of financial audit which only checks errors and prevents frauds can not meet the urgent need of enterprises to strengthen risk prevention and control ability.Enterprise internal audit needs rapid transformation and development to adapt to the changes of internal and external environment.Risk-oriented internal audit model can enable enterprises to enhance the ability of risk prevention and control in the face of environmental changes,help enterprises achieve business management objectives,and promote the value added of enterprises.Because the application of risk-oriented internal audit model in Chinese enterprises is not yet mature,it is of great significance to study the practice of the audit model in enterprises.In this paper,DL companies of state-owned enterprises are selected as the research object,and the main contents of the study are risk oriented internal audit theory and DL practice cases.The theory part introduces the concept of internal audit,expounds the connotation and characteristics of risk-oriented internal audit,and describes the basic process of risk-oriented internal audit implementation.The case part analyzes the motivation of DL company implementing risk-oriented internal audit,discusses the conditions for DL company to implement risk-oriented internal audit,and expounds the practical application of risk-oriented internal audit in DL company.This paper gives specific measures to identify and assess risks,formulate audit plans,implement audit procedures,issue audit reports and follow-up visits,and summarizes the effectiveness and shortcomings of DL companies in implementing risk-based internal audit.Some suggestions are put forward to DL company to deepen the development of risk oriented internal audit.In this paper,we use the method of combining theory with practice to explore the implementation of risk-oriented internal audit in DL state-owned enterprises.Theoretical analysis and practical results demonstrate that risk-oriented internal audit can effectively promote the transformation and development of internal audit,and realize the deep integration of enterprise risk management and internal audit.To promote the improvement of audit rectification effect.The conclusion shows that risk-oriented internal audit is the direction of internal audit development of DL state-owned enterprises.It helps DL state-owned enterprises to enhance their own risk prevention and control capabilities,improve their business management capabilities,realize value-added,and promote the realization of strategic objectives.This paper has formed a set of practice of implementing risk-oriented internal audit in DL state-owned enterprises,which has a certain reference significance for the same type of state-owned enterprises to implement risk-based internal audit.