Author(s)

Ziyi Xie, Xinxin Chen

Corresponding Author

Xinxin Chen

ABSTRACT

At first, risk-oriented audit was mainly applied to social audit. Applying the risk-oriented concept and technology to the internal audit of enterprises will play an important role in enterprise management and development, and inject new vitality into modern enterprise management. As a new, multi-dimensional and brand-new audit mode, risk-oriented internal audit has a better understanding of enterprises than system-based audit mode, and should be widely used. In today's increasingly complex business environment, the traditional internal audit can no longer meet the needs of enterprise development. Faced with all kinds of risks that may have potential or actual impact on enterprises at any time, it is of great significance to advocate and implement risk-oriented internal audit in internal audit work. Firstly, this paper briefly introduces the risk-oriented internal audit, then puts forward a risk-oriented internal audit risk prediction model, and verifies the effectiveness of this model through data analysis.

KEYWORDS

Risk orientation, Internal audit, Quantitative analysis