Research On The Risk And Countermeasure Of Internal Audit Of State-owned Enterprises

With the deepening of the reform of state-owned enterprises,the problem of financial internal control caused by management out of control is also emerging.As an important link in the reform of state-owned enterprises and one of the important measures to prevent financial internal control risks,internal audit has been highly valued by many enterprise managers,and the rigor and importance of the internal audit work has become increasingly prominent.In the process of reform,development and management of state-owned enterprises,internal audit departments should not only pay attention to the authenticity and accuracy of financial statements data,but also monitor and evaluate the management and strategic objectives of enterprises to ensure the long-term development of enterprises in the future.Meanwhile,the internal audit also shifted from the traditional financial statement fraud auditing to the risk-oriented operational management auditing,which put forward higher work requirements for the internal auditors,and the professional ability also developed towards the diversified knowledge structure.Internal auditors should firmly supervise and evaluate the work of enterprises in accordance with relevant standards and give full play to the role of internal audit in escorting the development of enterprises.By referring to a large number of domestic and foreign experts and scholars on internal audit research results,this paper expounds the new definition of internal audit risk and the types and characteristics of risk.Then it discussed the main risks existing in the internal audit of state-owned enterprises,analyses the causes of internal audit risks,and probes into the causes of environmental risks,execution risks and personnel quality risks existing in internal audit through the case of state-owned enterprises.Furthermore,specific risk prevention measures are put forward to improve the internal audit system of enterprises,innovate the audit methods and improve the comprehensive quality of auditors,so as to make the research more targeted,feasible and realistic.Thus deepening the internal audit department in state-owned enterprises in the important position and role.