Internal audit in the research on the application of risk management
ABSTRACT
With the increasingly deepen the reform of the financial system, establish the scientific corporation governance structure and risk management system become before each enterprise important topic in front of internal audit as an independent, objective and impartial constraints and eva luation mechanism, the modern enterprise risk management is playing an increasingly important role, perform and exert the internal audit in the risk management of the duty and function is modern enterprise management mechanism, establishing the transformation of modern enterprise system, but also the objective need of internal audit into full play and promote audit value realization value-added service of important ways. This paper argues that the risk management, internal audit is an important part of the enterprise, prevent to control risk aspects plays an irreplaceable role. But in China, about internal audit in the enterprise risk management of the role of theoretical research and application just at the beginning. Therefore how to make use of internal audit in the enterprise risk management and the advantage of the reference other developed countries the advanced idea, give full play to the internal audit in the enterprise risk management role, it is worth a auditing theory further research topic. Internal audit should be from changing ideas, correct positioning, and perfect the system of the enterprise risk management role, so as to enrich the content of internal audit practice, promote internal auditing theory development. Meanwhile, through to the internal audit in the enterprise risk management study, understand the role of risk management of internal audit process the impact, and put forward corresponding countermeasures, so as to promote internal audit to adapt to new situation, set up the new concept, to build the new mode, explore new ways, promote internal audit career development to play a positive role.
Key Words:Internal auditing; Enterprise management; Venture investment
Type of Thesis:Applied Research
