PAGE \* MERGEFORMAT2摘 要由于证券行业的规模正在逐渐扩大，面临的压力也越来越多。传统的内部审计不足以满足该行业的需求。对于整个证券行业来说，它不仅竞争非常残酷，而且还存在较高的风险。为了能够降低公司治理的风险，实行风险导向内部审计是非常重要的。然而证券行业对于风险导向内部审计的运用还不成熟，还有很多问题需要解决。所以对于证券行业来说，怎样改进和完善这一制度是很关键的。该文以联讯证券公司为例，依据企业运用风险导向型内部审计的状况，将风险导向内部审计在联讯证券的实施过程中发现过的缺陷和不足进行归纳和整理。提出完善方法来满足证券行业降低公司风险的需求，进一步提高风险导向内部审计的地位并对其存在的缺陷进行改进。关键词：证券公司；风险导向；内部审计；改进措施PAGE \* MERGEFORMAT2AbstractAs the scale of the securities industry is gradually expanding, the pressure is also increasing. Traditional internal audit is not enough to meet the needs of the industry. For the entire securities industry, it is not only very brutal in competition, but also has high risks. In order to reduce the risk of corporate governance, it is very important to implement risk-oriented internal audit. However, the use of risk-oriented internal audit in the securities industry is not mature, and there are still many problems to be solved. So for the securities industry, how to improve and perfect this system is critical.This article takes Lianxun Securities as an example, and summarizes and sorts the deficiencies and deficiencies that the risk-oriented internal audit found during the implementation of Lianxun Securities according to the status of the enterprise's use of risk-oriented internal audit. Propose perfect methods to meet the needs of the securities industry to reduce company risks, further improve the status of risk-oriented internal audit and improve its existing defects.Key words: securities company; risk-oriented; inte...
