Research On Internal Auditing Mechanism Under Modern Enterprise System

The third plenary session of the 14 put forward the establishment of a modern enterprise system, which marks the modern enterprise system for China's socialist economic system has important practical form of ideas. The practice of modern enterprise system follows the enterprise management mode of development, including the development of internal audit. Then the modern enterprise system, needs what internal audit? To solve this problem, we should study of modern enterprise system of internal audit requirements, so clear what is the orientation of internal audit, To analysis and investigation of enterprise internal audit practical situation, thus clear the internal audit contents, On the basis of internal audit plan and the audit goal, the audit functions and organizational forms and basic system.The premise of this article has done two studies are that:Analysis of the modern enterprise system to the requirements of internal audit, investigation and analysis of the status of internal auditing practice. The study of modern enterprise system to the requirements of the internal audit showed that internal audit requirements and governance point of view may meet the needs of business point of view . Through the practice of internal audit of the status of independent internal audit investigation and analysis showed that there is a range of issues, mainly targeting reflected in the audit function of the deviation; the independence of organization is difficult to guarantee; criteria and the system lags behind; run programs are not standardized.In this paper, based on the premise of research and boldly on the audit of internal audit of the eight assumptions as a basis for a clear positioning of the internal audit, planning the internal audit organization and the basic framework of the system. The internal audit hypothesis of professionalization is a challenge to conventional cognition. Audit objectives, the audit functions of the set reflects the requirements of modern enterprise system and principles which is to oversee the evaluation focuses on means to risk management as the main concern, and to improve the functional role for the purpose of improving; Forms of organization design of a multi-level vertical form of supervision and management mechanism, governance layer through the Audit Committee to implement the committee system, the operating level through the implementation of internal audit functions of the system, not only to ensure its control and supervision of the authority but also to further assist the operating management to improve the strategic decision-making; Basic system guidelines for legislative and enterprise from the internal audit management system, completed a basic framework for the design, in which the system for the industry also raised the concept of internal auditing standards in the definition of audit risk and professional ethics, and so to adjust the content of observations.