Research on Enterprise Risk Management and Risk-Oriented Internal Audit Based on Cloud Computing Model

Abstract

Risk management is an important guarantee to strengthen the basic management of internal control, improve the operational efficiency and economic benefits of enterprises, and realize the sustainable and healthy development of enterprises. Modern auditing technology and method system are gradually developed on the basis of original auditing technology. Risk-centered internal audit means that the internal auditor of a company effectively evaluates risks and management capabilities through tests related to risk supervision, and puts forward audit evaluation and suggestions to achieve the management objectives of the company. Risk-oriented audit is superior to traditional audit mode mainly in that it changes passive risk control into active risk management, and effectively controls the disadvantages of traditional audit that makes organizational structure constantly refined and rules and regulations complicated. This paper expounds the meaning of risk-oriented audit and risk-oriented internal audit, introduces the procedures of risk-oriented internal audit, and discusses the role and construction assumption of risk-oriented internal audit in enterprise risk management based on cloud computing model.