Discussion On Risk-Oriented Internal Audit Of Railway Construction Enterprises

At present,the inefficient bidding and low-price bidding of railway construction enterprises often appear,and the profit rate of the project is gradually reduced.Enterprise A as a member of many other railway construction enterprises must also undergo fierce competition to get the project,and the bid price is generally relatively low.In recent years,the business environment of enterprises has become increasingly complex,the operational risks have also increased,facing the increasingly complex business environment,risks have long been regarded as one of the most important factors directly affecting the realization of corporate goals.Therefore,study the business risks and find out the countermeasures to avoid them can not only help company better adapt to social changes,but also help enterprise to develop effectively in the long run.It is based on such demand that a new type of internal auditing of enterprises has been transformed.The starting point of this new type of internal audit is to surround the risk,to identify and evaluate them,and to make constructive comments or suggestions,and then propose effective corrective measures.This not only reduces the risk,but also makes a more efficiency management.In this paper,the A railway construction enterprise(Hereinafter referred to as A)will be taken as an example,and the background and meaning of this research will be expounded,and the related research will be reviewed.Based on the relevant risk-oriented internal audit theory and the understanding of the development status of A,this paper will focus on the problems existing in the risk-oriented internal audit process of A and the causes of these risk-oriented internal audit problems.Proper advice is put forward for the status quo of risk-oriented internal audit of railway construction enterprises.The research in this paper hopes to provide more help for the improvement of the risk-oriented internal audit status of A.The main content of this paper is divided into six parts: The first part is an overview of the background and significance of this paper.This part will analyze the domestic research on risk-oriented internal audit of railway construction enterprises for literature review,and then draw the research of this paper.Methods and ideas.The second part analyzes and expounds the meaning,objectives,models,main risks,basic methods,basic processes and theoretical basis of risk-oriented internal audit of railway construction enterprises from the theoretical level.The third part is to study the case of A,including introducing the basic situation of A and the risk-oriented internal auditingsituation,and then expounding the problems existing in the risk-oriented internal audit of A,including: risk-oriented internal The quality of the audit is low,the risk assessment is not standardized,there is a lack of operational implementation methods,the internal independence of the enterprise is not strong,and the professional quality of internal auditors needs to be improved.The fourth part is to analyze the reasons for the problems existing in the risk-oriented internal audit of A.In the fifth part,in order to solve the problems existing in the risk-oriented internal audit of the third part A,we propose to improve the risk-oriented internal audit of A:(1)Improve the enterprise risk-oriented internal audit development ideas;(2)Build a risk management mechanism that matches internal audit;(3)improve the independence and objectivity of internal auditors;and(4)improve the professional quality of auditors.If you want to complete the management role of internal audit,the use of risk-oriented internal audit is the most basic means,unfortunately the theory is still not perfect,its application still has many doubts and difficulties,and it needs to be continuously explored and summarized in the audit practice process,in order to play its role better.