Z Compangy’s Internanl Audit Research Based On Risk-oriented

Development is the eternal theme of human society.In recent years,the international situation has become increasingly complex,and the geopolitical game has deepened.How can we effectively address more and more challenges? "Development is the key to solving all contradictions".Enterprises should strengthen risk management and control if they want to survive in a crisis ridden environment;At the same time,the deficiencies of the internal audit model also need to be resolved.The scope of traditional internal audit is narrow,and the risk identification is not sufficient,whichcan not provide a red line for early warning of the risks existing in enterprises.In order to make the audit model better serve the needs of economic development,the application of risk oriented internal audit gradually shows its advantages.As China has gradually become an important engine of global economic growth,the communications industry is also facing a more stringent regulatory situation,and its internal and external management,social responsibility and other aspects are facing higher requirements.Based on this,it is necessary and important to apply risk oriented internal audit to the communication industry.Now the world has entered the era of risk oriented internal audit.It is based on the internal control system as a prerequisite to establish and improve the risk early warning mechanism and risk management and control organizational system,help analyze the risk structure,consider multiple risk factors,and organically combine these factors for analysis,so as to improve the company’s internal control capability.At the same time,create a "soft environment" for all employees to participate in the risk management process,practice the enterprise risk management culture,and finally achieve the "intrinsic safety" of the company.As a supplier integrating communication and information integration services,the development of the internal audit team of Company Z lags behind the risk management of the company,resulting in insufficient internal audit risk prevention and controlefforts and narrow scope,which can not achieve the organic combination with enterprise risk control,and can not really play the due role of audit.In view of the above situation,this paper analyzes the problems encountered in the internal audit of Z Company in detail,and puts forward the corresponding countermeasures,emphasizing the necessity of the connection between the internal audit and the enterprise risk,and how to optimize the response methods of the internal audit of each process,strengthen the enterprise risk control,so as to optimize the enterprise operation,and reduce the enterprise development risk to the ideal range.This paper chooses Z as the research object,based on the basic theory of risk oriented internal audit,elaborates and introduces the connotation and characteristics of the concepts of internal audit and risk management,leads to risk oriented internal audit,and clarifies the significance of the research from the two dimensions of internal audit and risk management effectiveness;And combined with a large number of theoretical basis,we reviewed and sorted out a large number of existing literature to provide a strong theoretical support for this study.And it mainly introduces the problems existing in the internal audit of the research object Z Company: the audit technology is relatively backward,the audit scope is not comprehensive enough,the audit results are despised and can not be effectively used for enterprise development.Then,propose improvement measures for internal audit,optimize the audit plan,implementation,report and other processes,and propose effective safeguard measures: including improving the characteristic organizational structure of Z Company;Strengthen the construction of the audit team of Z Company and optimize the talent structure of the audit department;Improve the awareness of each department of Z Company on risk management;Specific quantitative measures for risk assessment,etc.