Compliance audit can be initiated by management or required by laws and regulations.
In compliance audit, auditors should determine whether the company has followed the existing laws and regulations, professional and industry standards or contractual responsibilities, that is, whether the audited unit has followed specific procedures, rules or regulations.
2. Enterprise risk audit refers to a series of audit activities based on the systematic and standardized testing of risk management information system, business cycle and risk identification, analysis, evaluation, management and treatment of relevant departments by internal audit institutions. Evaluate the organization's risk management, control and supervision processes to improve its efficiency and help the organization achieve its goals.
Extended data:
Significance of risk audit
1. Risk audit is an objective requirement for the development of market economy.
Risk is common in the market economy system. Any enterprise and any economic activity is accompanied by risks from beginning to end. There are both internal and external risks; There are both explicit risks and implicit risks.
Risk management is the core content of modern enterprise management. Its basic method is to establish risk management mechanism and information feedback system, predict the risks that may be encountered in economic activities, correctly evaluate the degree of losses that may be caused by risks, formulate risk management plans, and take various measures to prevent risks.
2. Risk audit is a new stage of internal audit development.
As a functional department of enterprise management, internal audit develops with the change of environment and the expansion of enterprise scale. The staged development of social economy and enterprise scale determines that the development of internal audit also presents staged characteristics.
3. Risk audit will make internal audit develop and deepen in an all-round way.
Risk audit is developed on the basis of accounting-oriented audit and system-oriented audit, but risk-oriented audit has many characteristics different from traditional audit mode. It has taken a big step forward in audit concept, audit object and audit method. Many problems that are difficult to solve under the traditional audit mode can be well solved. The development of risk audit will certainly make internal audit develop and deepen in an all-round way.
4. Risk audit has truly realized the concept of "moving the audit gate forward and preventing problems before they happen".
Over the years, people have put forward that "the audit gate should be moved forward, and the audit should be combined before, during and after the event". However, the traditional audit mode is difficult to do this. A lot of audit work is still an after-the-fact audit, and the purpose of audit is to reveal the mistakes and frauds that have occurred. Risk-oriented audit aims at preventing risks and moving forward the audit threshold. Risk prediction is an advanced audit.
References:
Baidu encyclopedia-compliance audit
References:
Baidu encyclopedia-risk audit