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1、AbstractInthecontextofeconomicglobalization,intensebusinesscompetitionandtechnologicalmodernization,theworldisfullofopportunitiestocompanies,andtheyarealsofacingtheriskofunpredictable.Andforbusinessmanagers,theirmissionitistograsptheeternalopportunitiesandmanagerisks.Insuchdemand,Ris
2、k・orientedinterna1auditproduced.Itisaninternalauditthatbasedoninternalcontrol,corporategovernance,andfocusontheoverallriskoftheorganization.Thisarticlefirstlyelaboratedthegenerationofrisk-orientedinternalauditanditsrelatedtheories.Risk-orientedinternalauditisanapplicationofmodernrisk
3、-orientedauditwhichwasoriginallyproducedintheexternalaudit・Accordingtothegeneralexternalauditprocedure,combiningtheobjectivesandfunctionsofrisk-orientedinternalaudit,thisarticleconstructedfourstagesofarisk・orientedinternalauditprocedures,fromthedevelopmentoftheauditplan,audittestinga
4、ndauditfindings,theauditreportstotheauditfollow-upaudit・Itformedaninternalauditsystemwiththecombinationofriskmanagementandinternalcontrol.Then,usetheexampleofWuhanIronandSteelCoiipanyLimited,thispassageanalysestheapplicationofrisk-orientedinternalauditproceduresinthisconpany,anddescr
5、ibedtheresultsoftheWuhanIronandSteelCompanyLimited'srisk-orientedinternalauditinadeintheinternalcontrolandriskmanagement.Finally,wediscussedseveralissuesmayexistintheapplicationofrisk-orientedinternalaudit,hopetoinprovingrisk-orientedinternalauditsystemCurrently,Chinaisinacriticalper
6、iodoftheimplementationofRisk-oriented,specificpracticehasyettobegraduallyexploredandimprovesbyeachconpany.Recently,governancestructureinmanycorporateinourcountryisnotyetperfect,theauditenvironmentandinternalauditor'scapacityarestillneedtobeimproved.InternalauditapplicationsinRisk-ori
7、entedinterna1auditintheWuhanIronandSteelCompanyLimitedprovidesanexcellentiwdelforothercompanies,isworthlearningfromKeywords:Modemrisk-orientedaudit;Internalaudit;Auditprocedurein摘要IAbstractII1绪论1L1选题背景与选题意义11.2文献综述31.3研究内容与研究方法82现代风险导向内部审计的理论基础102」现代风险导向内部审计的界定102.2战略管理理论112.3系统理论112
8、.4受托责任理论112.
