Research Of Internal Auditing In Chinese Enterprise-Groups

Internal auditing as the most important part of the enterprise-group' s management control, standing in a extremely important and special position in the process of enterprise-group' s management control. The enterprise-group greatly need the supporting and servicing of internal auditing at the project, important contract, investment decision, use of funds and some other aspects, but our enterprise-group' s internal auditing still at a lower stage, compared with the foreign country existing larger difference. Therefore, to discuss our enterprise-group' s internal auditing that is an operation significance to improve on internal auditing, enhance the management performance.This theses explain the connotation of our corporation-group' s internal auditing, reveal the primal problem in the enterprise-group' s internal auditing on a base of comparative study with home and abroad enterprise-group' s internal auditing, and further analyze the cause of these existing problems, directly put forward the countermeasure and suggestion to our enterprise-group' s internal auditing.