Research on the Relevant Issues of Risk-oriented Internal Audit

摘要

This paper focuses on theoretical research and the implementation of conditions, analyzes the problems in light of risk-based internal audit in our country's specific situation, proposes solution suggestions. Overall, based on the necessary conditions that the implementation of risk-oriented internal audit should have, the paper combined with the latest developments of risk-oriented internal audit theory, considers the current specific situation of internal audit in China. Through theoretical research, the author hopes to help enterprises establish a riskoriented internal audit mode and strengthen operation management, increase economic efficiency, realize the goal of value increasing of target enterprise better, protect the interests of investors.