Research On The Effect Of Internal Audit Of 4S Shop On Enterprise Value

With the improvement of people’s living standard, the demand for cars is increasing,our country has already surpassed the United States for three consecutive years as the world’s largest car consumer, the main distribution pattern auto 4 s shop car market naturally became the main force, auto 4 s shops to enter the Chinese market since 1998,more than ten years has experienced vigorous development, the number from the beginning of 2000 to 2014 at the end of 20000, in the fierce competition, in addition to cope with competition in the industry, but also face a number of policy, antitrust, "parallel imports" pilot Shanghai free trade zone, cancel the brand for the record, and also due to the rapid increase of the number of cars caused by traffic jams and pollution of the environment, have also come across the limit of policy, in such a severe competition and regulation of national policy background, the auto 4 s shop how can survive and sustainable development, is we have to face the problem.Auto 4 s shop business including vehicle sales and derivatives, used cars, spare parts sales and after-sale maintenance, the profit center and profit point depth of mining, had already been profit model also plus ca change, but the value-added role of the internal audit activity is not being focused on a piece of big group of auto dealers set up internal audit department, the role of internal audit was identified as: monitoring, protection, restriction,but its added value is not understood, combining with the industry characteristics of 4 s shop, and use the corresponding data analysis to demonstrate the internal audit of value-added role of auto 4 s shops, find out the influencing factors of internal audit value-added role play and realize the value-added path, prove the existence of the internal audit department in automobile 4 s shop, the necessity of improving its status, change inherent management thinking, to guide the allocation of resources. Finally combining with Ao Tong company case to demonstrate its role of internal audit value-added.