The Impact Of Internal Audit Independence On Internal Control

In recent years, with the rapid growth of our country’s economy and a series of financial fraud incident occurred at home and abroad, the focus of internal control gradually shifted to the independence of the internal audit, some enterprises have set up internal audit institutions, and will improve its independence as a basic measures to strengthen the internal control system shows the effectiveness of internal control and were closely linked with the independence of the internal audit.This paper mainly studies the influence of enterprise internal audit independence of the internal control, lack of exploiting enterprise internal audit independence of disadvantages, and to sum up experience and lessons from them look for ways to solve the problem so as to improve the system of internal control. In this paper, the first part is the introduction, the paper mainly introduces the research background and research significance, research status, research ideas and content of the framework, research methods, the place of innovation and the deficiencies; The second part mainly introduces the meaning of the internal audit independence and the internal control, in this part, the brief introduction of the internal audit independence and the definition of internal control and they include the main content, and studied the relation between the two, for the next step to study the effect of the internal audit independence of the internal control flow; The third part mainly discusses the internal audit independence to theoretical analysis, the influence of the internal control in the contents of the internal control for clues, to study the effect of the internal audit independence of the internal control; Fourth part embarks from the actual case, theory with practice to enrich the internal audit independence of the internal control the influence of the theory research, first of all, the internal audit independence missing case analysis, secondly summing up experience and drawing lessons from the case, the final look for ways to solve the problem effectively. The fifth part mainly introduces the strengthening of the internal audit independence so as to strengthen the internal control methods. The sixth part is the conclusion, it is to our country enterprise internal audit independence of the internal control influence of summing up the results of the theory...