Research On The Internal Audit Of Kailuan Group Corporation

Corporate internal audit originated from Europe in 19st century, with stock arising and the scale of company expansion.The reason for internal audit's generation and development is the necessity for the corporate management, especially for the top management authority to control the assignee and urge them to fulfill their entrusted management duty efficiently. Now almost all the large companies, especially group corporation established audit committee and internal audit department. In China, since the government audit department founded, the large-scale nation-owned companies more and more respect internal audit, and set up internal audit department, by which the companies can strengthen supervision in finance and control the subject companies. In practice, the internal audit in China has a lot of disadvantange, such as in the independence, establishing and perfecting corporate internal controlling system, noticing the company risk,so the role of internal audit couldn't be played wholly. There is a gap in internal audit between China and the developed countries.The article analyses the internal audit's essence, function,basic duty and important significance in perfecting enterprise's organization structure, finance structure and the internal controlling system by discusses the Kailuan Group Corporation's internal audit's development process.The article discusses the present situation and disadvantage of the internal audit of Kailuan Group Corporation by historical analysis, essential factor analysis, strategy analysis research technique.At last, this article gives a overall planning in the annual internal audit scheme,expanding audit area in management,corporate risk audit and enterprise moral culture by comparing with the development of the internal audit in world. The article has a theoretic significance and directing use to the internal audit of the large-scale enterprise,especially to the coal enterprise.