Discussion and Research on Audit Internal Control and Practice Construction Based on Risk Management
Journal: Modern Economics & Management Forum DOI: 10.32629/memf.v1i1.103
Abstract
With the rapid development of the market economy in China, how to strengthen audit risk management and enable enterprises to improve the internal audit control system to cope with complex and severe market risks has become the focus of current social concern. In foreign countries, although audit internal control and risk management-based practice construction are relatively mature, China’s construction of a risk-oriented internal audit control system has just begun, and needs to be further improved. Therefore, strengthening audit internal control and practice construction based on risk management is urgent for Chinese enterprises. This article starts with the connotation of internal audit control and risk management, expounds the relationship between risk management and internal audit control, and discusses the internal control of audit and practice construction based on risk management. In addition, it also analyzes the current situation of China’s construction, and puts forward practical countermeasures to strengthen the internal control of China’s corporate auditing.
Keywords
risk management, internal audit control, financial internal control
Full Text
PDF - Viewed/Downloaded: 73 TimesReferences
[1] Wang Jingxuan. Research on internal control system based on financial risk management. Economic and trade practice. 2018; (01).
[2] Lu Qingfeng. Response analysis of internal control to the development of organizational behavior theory. Chief accountant of China. 2012; (02).
[3] Hu Huiqin. Analysis based on the control of enterprise internal audit risk. Science and technology plaza. 2006; (03).
[4] Li Zhenxing. Analysis on financial management innovation measures of real estate enterprises operators. 2014; (06).
[5] Yuan Jie. Exploration on internal control of construction enterprises. Financial sector. 2013; (11).
[6] Lin Sihan. Research on risk management audit of telecom industry--a case study of China telecom jiangsu company. Zhejiang gongshang University. 2017; (12).
[7] Chen Zhaohui. Internal audit quality control and analysis based on risk management. Journal of agricultural bank of China wuhan training college. 2014; (2).
[8] Xu Yeqing. On the problems and countermeasures of internal audit of state-owned enterprises. Finance and economics (academic edition). 2013; (6).
[9] Yang Xiaomin. Problems and countermeasures of internal audit of state-owned enterprises. Market weekly. (theoretical research). 2014; (1).
[2] Lu Qingfeng. Response analysis of internal control to the development of organizational behavior theory. Chief accountant of China. 2012; (02).
[3] Hu Huiqin. Analysis based on the control of enterprise internal audit risk. Science and technology plaza. 2006; (03).
[4] Li Zhenxing. Analysis on financial management innovation measures of real estate enterprises operators. 2014; (06).
[5] Yuan Jie. Exploration on internal control of construction enterprises. Financial sector. 2013; (11).
[6] Lin Sihan. Research on risk management audit of telecom industry--a case study of China telecom jiangsu company. Zhejiang gongshang University. 2017; (12).
[7] Chen Zhaohui. Internal audit quality control and analysis based on risk management. Journal of agricultural bank of China wuhan training college. 2014; (2).
[8] Xu Yeqing. On the problems and countermeasures of internal audit of state-owned enterprises. Finance and economics (academic edition). 2013; (6).
[9] Yang Xiaomin. Problems and countermeasures of internal audit of state-owned enterprises. Market weekly. (theoretical research). 2014; (1).
Copyright © 2020 Wenquan Shi
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License