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Enterprise risk management audit of the implementation of the obstacle and the measures

And technology is difficult to grasp in a short time and application by auditors. 5, the internal auditors the quality and structure of the gap from a professional structure, the internal audit staff mainly from the accounting and auditing profession, and a small amount of engineering and technical personnel, the overall low quality incompatible with the development of modern enterprises. Most of the internal audit staff directly in the enterprise, but also more limited attention within the enterprise production and management activities. Although the origin of internal audit staff to some extent, help to carry out internal audit, but to a large extent affect their way of thinking, also led to more single professionals, the knowledge structure is irrational, audit methods are backward, a computer program audit,ugg italia, network information seldom involved in the audit, operational audit recommendations are not strong, flexible Moreover, the larger the audit, after a period of exploration, the have been able to cope with daily work, the lack of pressure, internal audit industry management lags behind, the follow-up lack of education, audit theory study the atmosphere is not thick, on the international internal auditing standards, internal audit development, experience and technology knowledge are poorly understood. Third,ugg boots italia, the implementation of risk management audit of the main measures 1 and improve the internal audit position in the organization according to the specific circumstances of companies, with ownership of the enterprise features of the stage of development, etc., to enhance and improve internal audit's position in the organization. Typically,ugg boots italia, internal auditors, the internal audit charter provisions or requirements of the Board and its Audit Committee, the Audit Committee reports to the Board and its audit and investigation work, or tasks. In this way,ghd glätteisen iv, the most senior management in strategic management, daily management, particularly risk management, internal control and other aspects of fiduciary management responsibility for the effectiveness of the existing problems and correct the problem, encouraging good behavior and to promote improved management of the proposed Report of the Board and its Audit Committee, it targeted the most senior management to promote and facilitate effective implementation of the comprehensive management of its fiduciary responsibilities. Extension of the internal audit, by management's fiduciary management sub-management responsibilities, extended to the most senior management's fiduciary management responsibility; internal audit clients by the most senior management, extended to the Board of Directors and its Audit Committee or general meeting of shareholders. The advancement of organizations, to facilitate the auditor to acquire sufficient information to facilitate risk management audit. 2, the integration of existing internal audit work in addition to focus on the auditing, the internal audit focus is increasingly on the effectiveness of internal control and process control audit table, if the internal controls and processes from the company found itself Risk control link, and put forward reasonable proposals to management, risk management audit to easily carried out. Are familiar with business processes, internal auditors, familiar with the advantages of internal management, the focus turned to all areas of enterprise risk management effectiveness. Most did not disclose the matter in the book, especially the risk issues, as the key to business success. Therefore, the business risk is the core issue of concern to internal auditors strong, internal auditors and internal auditors to establish a platform for high-frequency and efficient audit, the audit of the establishment of multi-level network, with management to establish risk early warning mechanism. Business units to strengthen the dynamic real-time tracking, enhance internal communication with each unit,moncler uomo, regular analysis of indicators to lock in doubt insight into anomalies. Internal auditors should also focus on preventing all kinds of hidden risks, such as enterprise security risk, financing risk, cooperative business model risk, market risk and so on. 3, to improve the quality of internal auditors to do internal audit work is not mastered some of the audit theory on it. Auditor consistent with the objectives of the organization, so in order to do the work of internal audit shall be from the juice business to start, really do have a deep management experience within the company, policies and regulations to strengthen the research, not only has the financial experience is more important is the ability to have continuous learning, not limited to the original experience and knowledge. Internal audit should also work in the organization play an important role in sustainable development, internal auditors should be clearly aware of specific organizations and industries of various elements of sustainable development, and knowledge of these elements with the audit. Internal audit and audit the implementation of enterprise risk management organization structure and an integral part of the process, internal auditors should have the scientific tools of risk management, understanding of enterprise risk management and its implementation and operation of the importance of environmental affairs. (Note: This article Henan University Research Foundation, Project No. 050358)