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Research of Risk-Oriented Internal Audit in Chinese Listed Companies

Author: GuDan
Tutor: MaGuangQi
School: Shaanxi University of Science and Technology
Course: Accounting
Keywords: Risk-oriented Internal Audit Business Management Incrementservice
CLC: F239.45
Type: Master's thesis
Year: 2012
Downloads: 612
Quote: 0
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Abstract


In the21st century, competitions between enterprises become more andmore fierce along with the accelerating pace of economic globalization, andenterprises have to confront with much risk. Thus, risk management becomesmore critical in order to guarantee enterprises’ healthy development. Enterprisesintend to manage risk to stay in an invincible position in the highly competitiveenvironment, the internal audit as the significant means of supervision andcontrol, plays an important role. However, the traditional internal audit onlyfocuses on the internal control for enterprises, and is short of comprehensiverecognition of risk. Therefore, both auditing standard in China and internationalstandards on auditing make some modification and emphasize the risk-orientedinternal audit.Nowadays, the western developed countries begin to use this new methodof audit in internal audit practice, and many listed company have accomplishedit successfully. However, risk-oriented audit as the new method of audit inrecent years only stays in the basic concepts and theoretical research phase incurrent theory and practice. Also, it did not form the completed researchconclusions and was lack of practice of risk-oriented audit of the listed company.Thus, this paper attempts to research the practice risk-oriented audit, and I hoperisk-oriented audit will be adopted generally in China as soon as possible.This paper discusses the necessity of listed company using the risk-orientedinternal audit by analyzing the background and the basic framework ofrisk-oriented internal audit; then construct the procedures of risk-orientedinternal audit and adopt the practical cases to describe the problems andsolutions of listed company using the new audit procedures. The highlight ofthis paper is building the procedures of risk-oriented internal audit which areappropriate for the listed company and referring to the procedures of traditionalinternal audit; then constructing the procedures of risk-oriented internal audit based on the current status of listed company and the characteristic of the newmodel of risk-oriented internal audit. And then this paper adopts cases to discussthe practice of listed company using the risk-oriented internal audit in detail topromote the development of theory of risk-oriented internal audit in listedcompany in China.The list companies confront with complex and challengeable risk, theinternal control has already constructed but not perfectly, thus, this paperdiscusses the risk-oriented internal audit of listed company to supply thereference to extension research. We can find out that the risk-oriented internalaudit plans for the whole audit strategy based on the companies’ risk and focuson the critical risk area; then emphasized the risk and estimate the riskaccording to “target-risk-control-audit” model; finally raise the reasonableinternal control suggestions for company to help listed company adopt measuresto control risk, add the value for company and accomplish the operatingobjectives for company.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit > Internal Audit
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