Journal of Risk Analysis and Crisis Response

Volume 9, Issue 3, October 2019, Pages 149 - 154

Exploration of Risk Oriented Fund Performance Audit—Take Rural Endowment Insurance as an Example

Authors
Ronggang Zhang*, Lanzhihao Liu
Business School, Northwest University of Political Science and Law, Xi’an 710122, China
*Corresponding author. Email: 463214273@qq.com
Corresponding Author
Ronggang Zhang
Received 31 May 2019, Accepted 10 July 2019, Available Online 31 October 2019.
DOI
https://doi.org/10.2991/jracr.k.191024.006How to use a DOI?
Keywords
Risk oriented audit, fund performance audit, rural endowment insurance
Abstract

The performance audit risk of rural pension fund is worth studying deeply. Based on the cost-benefit principle and the public fiduciary economic responsibility theory, this paper analyzes the current situation and causes of the performance audit of rural pension fund and finds that the audit demand degree is not enough. This paper proposes to integrate risk orientation into performance audit and adopt different audit methods and evaluation systems to improve audit efficiency and reduce costs by dividing risk levels and optimizing performance audit.

Copyright
© 2019 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license (http://creativecommons.org/licenses/by-nc/4.0/).

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Journal
Journal of Risk Analysis and Crisis Response
Volume-Issue
9 - 3
Pages
149 - 154
Publication Date
2019/10/31
ISSN (Online)
2210-8505
ISSN (Print)
2210-8491
DOI
https://doi.org/10.2991/jracr.k.191024.006How to use a DOI?
Copyright
© 2019 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - JOUR
AU  - Ronggang Zhang
AU  - Lanzhihao Liu
PY  - 2019
DA  - 2019/10/31
TI  - Exploration of Risk Oriented Fund Performance Audit—Take Rural Endowment Insurance as an Example
JO  - Journal of Risk Analysis and Crisis Response
SP  - 149
EP  - 154
VL  - 9
IS  - 3
SN  - 2210-8505
UR  - https://doi.org/10.2991/jracr.k.191024.006
DO  - https://doi.org/10.2991/jracr.k.191024.006
ID  - Zhang2019
ER  -