Internal audit should be risk management-oriented

The issues that adversely affect the enterprise to achieve its objectives are risks,which prevent value creation or erode the established value.Enterprise risk management can enable administrative authorities to deal with uncertainties and risks and opportunities arising from them effectively,and enhance the ability to create value.Internal audit should be risk management-oriented,which helps businesses to achieve objectives,and contributes to the development of internal audit and the improvement of enterprise risk management process.The key premise of risk management-oriented internal audit is that the risk management process exists and operates effectively,and internal audit should be involved in the process of enterprise risk management reasonably,committed to improving the risk management process.The risk management framework includes a series of risk management activities.In evaluating the risk management process and other activities,internal audit should be fully involved and play a central role.In the risk assessment activities,internal audit should be careful to intervene and play an assisting role.In determining corporate risk preferences and other activities,in order to ensure the independence and objectivity of internal audit,internal audit should not be involved in these activities.