Analysis on the Reasons for Imperfect Promotion of Risk-Oriented Internal Audit in China

Abstract

At present, risk-oriented internal audit has entered into a relative perfect stage in developed countries, the implementation and promotion of which have become relatively comprehensive. The countries in U.S. and Europe have carried out many mandatory stipulations and policy about the risk-oriented internal audit. The risk-oriented internal audit in the developed countries has been widely applied to the enterprises. However, there are still some problems in the promotion of the risk-oriented internal audit in our country. This paper analyzes the reasons for the imperfect promotion of the risk-oriented internal audit in Chinese enterprises and proposes some policies and prospects about it.
Key words: Risk-oriented internal audit; Promotion; Insufficient realization