Theory Innovation And Practice Analysis On The Internal Audit Of Enterprise Group

Whether in the developed western countries or in China,there is an urgent solved problem , how to ensure healthy development,compliance operation and evergreen foundation of enterprises, and try their best to create value for the shareholders, employees and other stakeholders and the community, and promote individuals, enterprises, society and nature to develop harmoniously. after a series of financial statements fraud and risk management going out of control incident, many experts and scholars began to reflect on corporate governance and internal audit issues. The internal auditor began to toward front from behind the scenes. as an important part of modern enterprise system,internal audit is an important mean by which Enterprise Group strengthen management , improve efficiency and prevent risks. China's internal audit is in time of change from the audit model of financial receipts and payments to the audit model of internal control and risk management.Although,China's group internal audit has shown great vitality,and has made tremendous contributions in regulating management and promoting the healthy development of the Group . But at this stage, there are still many imperfections and not adapting development of the new situation in China's group internal audit. Researching internal audit, especially internal audit participating the Group control and risk management issues of large enterprise groups, has become a realiable need. This article discuss the internal audit of enterprise groups and influential problem on control modes of enterprise groups from the internal audit theoretical and practical innovation , and is divided into four parts:The first part is chapter1 to chapter 3.this part mainly Introduct some basic definitions on internal audit of enterprise groups, and the reasons for internal audit of Enterprise Group produce, the laws which Enterprise Group internal audit bases on and the development , the role of the promoting value-added value of enterprise groups on internal audit, the development and status quo on the internal audit of China's enterprises group, and point out the problems on internal audit of Enterprise Group. The resulting is that internal audit is of the importance for China's enterprises Group. Based on their status,China's enterprise groups need to continuously improve and innovate internal audit work .The second part is Chapter 4, Firstly speaks the role of the value on the strategic audit and risk-oriented audit, points out the existing problems about the traditional strategic audit and risk-oriented audit, provides how to innovate strategic audit and risk-oriented audit, then put forward to the enterprise groups strategy - risk-oriented audit. And focuses on the basic concept and great significance of strategy - risk-oriented audit, for the case by J enterprise groups, speaks the main content of the strategy - risk-oriented audit. contents of most of the three on strategic planning, auditing procedures and audit operations are detaily described.The third Part is Chapter 5, this part note the Enterprise Group how to choose the right control mode by describing characteristics of different control modes, Furtherly show Enterprise Group how to match internal audit organizational model, how to conduct internal audit management innovation.Through speaking the necessity of audit information and the existing problems of enterprise groups in China , shows how to strengthen enterprise groups strategic - the audit risk-oriented innovation through the construction of audit information.