Application Of Risk-oriented Internal Audit In Agricultural Enterprises

With the rapid development of the economy and the increasingly fierce competition of enterprises,the development of enterprises faces the challenge of both internal and external business environments.The risks faced by enterprises are more diversified,and risk control becomes a vital part of enterprise development.Enterprises introduce internal audit work for their own development,and the current internal audit work is risk-oriented,which adapts to the current environment of enterprise development.The risk-oriented internal audit activity takes risk as the starting point and considers the current risks of the enterprise from the perspective of the enterprise as a whole,so as to control the enterprise risk and avoid the crisis of the enterprise.At present,Chinese enterprises are affected by the internal environment.The internal audit work of many enterprises has not received sufficient attention,resulting in poor internal audit work.Therefore,it is especially important for case companies to propose a risk-oriented internal audit improvement program.This paper uses the field investigation method,case analysis method and literature review method to conduct a case study of risk-oriented internal audit for S company.This paper combines theory with practice by summarizing various types of literature.By analyzing the risks faced by the original milk production enterprises,combined with the operation of the company S,identifying the risks faced by the company S,and then conducting internal audit activities on the risks faced by the company S,and analyzing the implementation of the risk-oriented internal audit model of the company S,It finds the inadequacies of the case-based enterprise risk-oriented internal audit model,and proposes optimization measures to improve the effectiveness of S-company risk-oriented internal audit work,so that the internal audit activities of the case enterprises play a value-added role.