Ay Internal Audit Research

The development of market economy and the competition intensifies require companies to establish a set of scientific internal control mechanism。Internal auditing is one of the important means to guarantee the normal operation of restriction mechanism。However, according to the survey, ever since a long time age, our audit mainly on financial audit, the internal audit be ignored。Some of the enterprise cancel internal audit organization and to lay off internal auditors。In pursuit of the management benefit, an important management tools of modern enterprise management system , internal audit must seek to change。This paper will take AY company internal audit as the background, applied empirical research method and attempt to establish a management-guided internal audit for our current status。Through the change of internal audit and give full play to its constructive role to help enterprises to improve management, reduce the management risk, improve operation efficiency, promote the sustainable development of enterprise. Through the case analysis, for most enterprises to establish value management-guided internal audit。This paper includes five parts:Chapter I As an introduction. In th??art, mainly is the research background and significance, problems and research achievements at home and abroad。Base on this, I propose some shortcomings of previous studies, raises the research direction and method of this paper。Chapter II Overview of the internal audit, to outline the theory and the practice of internal audit。This part including the concept of audit, compare the internal audit and the government audit and analysis the similarities and differences of auditors. Starting from the internal audit's history ,reviewed domestic and overseas development of internal audit and the main characteristics of each stage。Finally point out the gap between theory and practice of our internal audit and expounds the present situation of internal auditing practice in China。Chapter III Propose to building a value-increasing management internal audit system and with the development of internal control. Based on the introduce of the definition of value-increasing management internal audit ,raises AY company to expounds the transformation of positioning function of company's internal auditing, starting from the internal control gradually into the enterprise management, standing in the overall situation angle, help enterprise management improve the decision-making process and to promote enterprise value realization, establish the value-increasing management internal audit .Through summarizes the experience, draw more vivid and specific management-guided internal audit concept。Chapter IV Propose to building the value-increasing management internal audit should be reshape the internal audit environment, Select the internal audit organization mode, the design of embedded system administration。The project plan and prepare audit project should be based on the analysis of the risk, using the science and technology method, work in cooperation to ensure quality of auditing and to deal with several important relations etc。Chapter V With the further development of internal audit, widely involved in risk management and corporate governance, and i??ole in the enterprise management will be more and more bigger, our internal audit will get an unprecedented development。...