Research Of Internal Audit System In Oriental Electronics Co., Ltd.

With the development of listed companies, internal audit, as part of the corporate governance, makes a great improvement. What's more, the internal audit is focused due to the increasing financial scandals. This study imports a new concept of corporate governance audit, designs a organization of setting up internal audit committee under the shareholders'meeting, introduces concepts of audit result publication, audit responsibility reproach, audit amelioration and audit executive ability, which provide a new way to avoid increasing financial scandals.This study introduces systematically the theory of internal audit and analyzes the extended function of the internal audit from supervision to service, which is from financial audit to management audit, internal control audit, risk management audit and governance audit. As well as expounds the process of internal audit.This study takes the listed company of OE as a study subject. It shows OE's current condition by analyzing the existing problems of internal audit and the reason caused to. Based on OE's current condition and modern theory of internal audit, this study comes to a conclusion of how to set up an all-sided internal audit system and summarizes in 4 aspects of organization framework, institution system, operation system and executive system. This study also expounds on enhancing the independence of internal audit, establishing institution, enlarging the audit range, enforcing the audit authority and executive ability, and so on.I hope this study is used as a reference for listed companies.