Jd Corporation Internal Audit Study

In the 21st century, the development of market economy and the competitive environment changes, the more and more enterprise urgently need to establish a complete and scientific management mechanism. The internal audit is an important means of corporate governance. In July 1999, IIA enacted on the fifth definition of internal audit is that: "Internal audit is an independent, objective assurance and consulting activity designed to add value and improve organizational operations." This definition has expanded the internal audit functions from the previous inspection and supervision activities to the value-added activities, through which the internal audit creates value for shareholders and the other stakeholders: the value-added internal audit is an audit concept and also is the new trend of development of internal audit.This entire article consists of five chapters to explain the views of the value-added internal audit. The first and second chapters review the domestic and international situation of the value-added internal audit, then give the definition of the value-added internal audit and analyze the development of the value-added internal audit. We make the difference between the traditional internal audit and the value-added internal audit. In chapter III and IV, we take JD Group's internal audit as a case. Combined with internal audit theory, we analyze situation, problems and the challenges of internal audit work. We mainly explore the value of value-added internal audit needs and applications by citing the two cases in internal control and risk management. Further, we focus on the audit environment, audit communication, audit quality, auditor requirement and propose how to build a value system of value-added internal audit. In the end, we conclude the paper together with some plans of future and development.Based on the case of JD Group internal audit, we point out that internal audit can raise the value for the company. We also propose the methods and strategies of the value-added internal audit. We look forward to the future development of internal audit in JD Group. We also hope to reveal the situation and problems of internal audit in our country, and bring the actual reference value for the groups to further improve internal control and promote their management efficiency.