Socialism with Chinese characteristics comes into new age. The reform and opening-up policy come into deep water zone where tough challenges must be met. National audit faces with many risks and challenges in new circumstances

new position

new task. How national auditors improve ability of execution

strengthen predictable capacity

sensitivity and efficiency of risks in audit practice are problems need be solved. This paper put risk management into national audit and divide national audit risks into audit department risks and execution behavior risks. This paper summarizes kinds of audit risks of execution

operation

recognition and strategy in risk management opinion. This paper explores risk management diversification

risk grid management

scientific risk procedure and dynamic risk management operating mechanism composed with early warning

assessment

monitoring and repartee. This paper also explores safeguard mechanism composed with quality improvement

institutional improvement

supervision and accountability and ideology and morality.