The Research On The Application Of Chinese Value-added Internal Auditing

When the "value-added for the organization" was included in the definition of internal auditing, indicating the functions of internal auditing is on the stance of organization's overall interests. It plays a role of increasing organizational values and enhancing the operational efficiency of organizations. Economic globalization today, in accordance with international development trends, internal auditing has entered the value-added stage, such value-added internal auditing is not purely theoretical research results, but a new internal auditing which due to modern business increased risk, corporate governance structure changes, the strategic reorganization of internal organization and many other reasons. But in fact, there are so many problems with Chinese internal auditing. The existence of these problems is the result of internal auditing has not really realize their value-added role, In other words ,it is not actually entered the stage of the value-added.This article has build on the domestic and foreign internal auditing practice and their fundamental research achievements, start off the demand of value-added in internal auditing, concretely analyzed the value-added function and value-added conditions of internal auditing Mainly from the internal control, risk management and corporate governance three specific areas. Base on the problems of Chinese internal auditing practice , I analyzed the in-depth reasons of these problems. Then Summarized a thought route which in practice can make internal auditing add value for the organization when the values-added conditions to be met .Then followed this road to explore the effective way of value-added internal auditing targets, the most important of which is to study how to participate in the GRC integration to help increase the value and improve operations for reorganization and to expand the value-added function of internal auditing in some ideas.The research results of this paper are forefront, operational and Practical for the function of Chinese internal auditing practice. The purpose of this paper is to study and strengthen the role and value-added functions of the internal auditing in organizations and let the effective participation of GRC integration can become a real important tools of modern scientific management.