【正文】 systemic financial risk. As we know now, both predictions were right on target. Also effective are panyspecific assessments, if done right. Michael Hession, senior vice president at Woodside Energy, Australia39。s what I call the Delusion of Rigorous Research if the quantity of data is impressive, we forget the underlying quality may be bad. On the other hand, welldesigned efforts to look ahead even three to five years can be stunningly prescient. Consider the annual Global Risks Report, published by the World Economic Forum in cooperation with Citigroup, Marsh amp。ve understood the underlying factors, when really we39。s internal audit late start pared with Western countries in the relevant systembuilding there are many imperfections. In order to adapt to the continuous development of modern internal audit requirements, it is necessary to strengthen the audit work of legalization and standardization construction to minimize the audit work of blindness and randomness. To ensure the independence of internal audit The independence of the internal auditor can make a fair and impartial professional judgment, which is appropriate to carry out the audit work is essential. The independence of internal audit bodies connotation should be reflected mainly in the form of independence and de facto independence in two ways. Formal independence requirements of internal audit in the organization of organizations with high status, the internal auditor should have access to senior management and board of directors support. Essentially refers to an independent internal audit staff in the spirit of the need to maintain the necessary independence, should be a fair and just manner and avoid conflicts of interest, in carrying out internal audit work, to maintain an honest belief in pliance with the Code of Ethics for the entire audit process does not make a significant promise. Making Better Decisions In the last pages of the 1996 bestseller on risk, Against the Gods, Peter Bernstein anticipated the challenge many panies are facing today. Nothing is more soothing or more persuasive than the puter screen, with its imposing arrays of numbers, glowing colors and elegantly structured graphs, he wrote. As we stare at the passing show, we bee so absorbed we tend to forget that the puter only answers questions。 supply chains, so they can precisely identify which ponents are ing from whom and where. Similarly, MichelKerjan is working on a project to identify the DNA of financial products, in an effort to provide more visibility into the ponents that go into a product and offer more effective tools for auditing. Consulting firms also are stepping up efforts to provide panies with a more holistic, multidimensional view of their risks. Even the definition of business intelligence is expanding from a focus on operating performance to increasingly include monitoring risks, both inside and outside the organization. As the need of audit quality to the all social sectors have bee more and more ,the audit risk has bee higher and higher. Just under this background ， modern audit method made new headway and came to a new audit model—— riskoriented audit. Riskoriented auditing has many typical characteristics and rigorous audit procedure. It is also beneficial to assign audit resources and improve effectiveness and efficiency of audit. This article mainly elaborated the riskoriented audit production, development and connotation. Audit mode have three stage : accounting numberbased audit, system based auditing, and riskoriented auditing stage. In addition, the article deeply analyses the internal and external factors of riskoriented auditing causing. Under riskoriented auditing, the audit risk model has developed into Audit risk= material misstatement risks detection risk. This paper also points out that the development present condition of riskoriented auditing in our country and problems. Because riskoriented audit came into effect form January, 2020, it belonged to a development stage. The most auditors’ understanding to this audit model is sill on the have to face some unavoidable problems in practice. In view of existing situation, this article gives some good suggestions and solutions to these problems. I believe application of riskoriented auditing will e to more maturity, and used widely in China. Philippe Hellich, vice president of risks, control and audit at Danone, is already moving to the new model. We use very few mathematical models, he says, although the organization is working on a small set of new ones for certain risks. Instead, we rely much more on interviews and benchmarking with peers outside the group and between our subsidiaries around the world. Our approach is based on listening and challenging the operational management, mon sense analysis, sound judgment and good governance at the top. Looking ahead, Hellich sees even more focus on risk from Danone39。t even know about. Indeed, it is the systemic nature of the current crisis and how widespread the impact has been that caught most people by surprise. We were trained to solve problems with clear questions and clear scientific knowledge, says MichelKerjan. Knowing the historic risk profile, we made investment decisions. But historic data does not shape the future anymore, given how rapidly the world is changing. We usually