Optimization Of Internal Audit Process Based On AHP Risk Assessment Model

Base on the background of internal audit and the reform of public institutions,it is urgent to study the audit form of economic responsibility with Chinese characteristics.Although the internal audit of economic responsibility has developed for 35 years,the theory is still not perfect,and there is no standardized audit process guidance to improve the audit process of economic responsibility,identify risks,respond to risks and follow up audit.Therefore,this article is based on risk-oriented audit,this paper analyzes the inherent risks of economic responsibility audit and response,and recommending process optimization,promote the development of the theory of economic responsibility audit,based on risk-oriented internal auditing process optimization for institution economic responsibility audit process provides a theoretical reference.This paper uses the method of combining literature research and case study.The main content is divided into four parts.The first part analyzes the research background and significance of internal audit of economic responsibility,as well as the research status at home and abroad.The second part is the related concepts and theoretical basis of the internal audit of economic responsibility.It mainly introduces the risk-oriented audit theory,the audit theory of economic responsibility and the calculation process of AHP.The third part introduces the implementation status of the economic responsibility audit project of Chang Jiang Waterway Bureau and analyzes the existing problems and causes of the audit process.The fourth part based on the theory of risk oriented "risk identification,risk assessment,risk response,risk review" framework,in combination with the practical situation of case,optimize the problems existing in the each stage of internal audit,build risk assessment model of AHP to evaluate risk,risk prevention and control measures are proposed combined with risk assessment results,to draw up a more perfect economic responsibility audit process.Based on the risk-oriented theory,this paper optimizes the internal audit process of economic responsibility of the case unit,summarizes the inherent risk points and control risks of economic responsibility audit,and puts forward the risk countermeasures,which has practical significance.