Research On Internal Audit Of Enterprises From The Perspective Of Risk Management

With the development of economy,enterprises are facing increasing pressure of competition,not only to have a good product supply market demand,but also to have a sound internal management.Since the NYSE stipulated in 2002 that companies listed in the U.S.must provide internal audit statements,it has also promoted domestic enterprises to pay attention to internal audit.Fromthe original account-based audit to risk-oriented audit has been reflected in many aspects of modern enterprises,not only in finance,but also in human resources.Management,the optimization of procurement process,the operation of the production workshop,so as to ensure the competitiveness of enterprises in the market,but also let managers pay more and more attention to the functions of internal audit in enterprises.However,there are still some problems in the application of internal audit in risk management,which greatly reduce the effect of risk management.How to promote internal audit from the perspective of risk management to better serve enterprises and create value for society has become a problemworthy of thinking.Through combing the relevant research at home and abroad,this paper systematically summarizes the relationship between internal audit and risk management,and concludes that the relationship between internal audit and risk management is essentially a mutual integration relationship.It analyzes the role of internal audit in the perspective of risk management,which is conducive to the discovery of non-financial information and the prevention of enterprise risk events.The economic benefits of high enterprises.Based on the theoretical foundation of internal audit under risk management and the actual situation of YZJ Pharmaceutical Group,this paper discusses the current situation of risk management and internal audit of the Group,and the actual implementation of the situation,and further analyzes the shortcomings: the lack of independence of internal auditors,internal audit system is not complete.This paper analyzes the causes of the backwardness of the level of goodness and informatization,and puts forward suggestions from the group level and the business level of internal audit.In order to improve YZJ Pharmaceutical Group risk-oriented internal audit,but also hope to provide a valuable reference for similar enterprises.