Research On The State-Owned Enterprise Internal Auditing Assignment System

With the expanding modern enterprise scale, more and more complicated business activities and diversification of the management levels, the supervisor can hardly directly control everything in the production and related economic activities, in such situation, the internal audit is needed to provide a kind of guarantee for the enterprise management, to ensure the enterprise control system operating in the planned way. Therefore, the operation of the internal audit plays an important role in establishing the modern enterprise system and consummating the company management as well as the whole marketing economic development.In the modern enterprise system, great changes are taken place in the state-owned enterprise production operation and business management fields, arid the state-owned assets reorganization and reform produce the diversified management modes, re-forged management process and new technology applications etc., therefore, great influence and impact are brought on the traditional internal auditing mode which is established from many years of experience. In the face of these challenges and opportunities, the state-owned enterprises have still been keeping the innovation and reform on the internal auditing modes, and the "auditing assignment system" is an creation in our domestic auditing system, its guideline focuses on the overall requirements of "reform the leadership system, strengthen the supervision function and guarantee the working effect", in the principle of making for the supervision functional exertion of the assigned organizations, good and effective use of the existing auditing resources and arousing the auditing personnel’s enthusiasm, to establish the internal auditing and supervision system of "united leadership, vertical management, assigned supervision and audit-participation ". It is an important action to consummate the modern enterprise management system and guarantee the investors’efficient rights of decision-making, information and supervision. This study takes Company Y as an example for executing the internal auditing assignment system, and in combination with the practical research and interview, etc. means, it analyzes the possible reasons for the issues arisen in the company management functional exertion of the state-owned enterprise internal auditing assignment system. In conclusion, it puts forward an efficient pattern to improve the state-owned enterprise internal auditing assignment system, as to completely exert the company management function of the internal audit.This study has five chapters in total. Chapter One is the introductory part, Chapter Two is the summary of the documentations, Chapter Three and Chapter Four are the main parts of this study, and Chapter Five is the conclusion of this research and the future direction of research.Chapter One, Preface-On the background of the frequent accounting forging scandals around the world, the internal audit is becoming more and more important in the company management, this chapter clearly points out that under the socialist marketing economy, the state-owned enterprise internal audit should be brought into the overall plan of the modern enterprise systems construction as to exert its functions of consummating the company management, completing the internal control systems and strengthening the risk management.Chapter Two, Summary of Internal Auditing Documentations---it summarizes the documentations on the state-owned enterprise internal audit and internal auditing assignment system.Chapter Three, Theoretical Analysis on the State-Owned Enterprise Internal Auditing System---This chapter introduces the development process of the state-owned enterprise internal auditing pattern, theoretically analyzes the enterprise internal auditing functions and the company management functional exertion, and proves out that the execution of the auditing assignment system could better demonstrate the independence and authority of the internal audit, as to help the assigned unit to strengthen the economic management and achieve the economic target, also to make for carrying out the internal audit and exerting the company management functions.Chapter Four, Research on Company Y Internal Auditing Assignment System---By analyzing Company Y internal auditing assignment system, this chapter reveals the status of the company management functional exertion, in combination of the advanced theory and experience of the state-owned enterprise internal audit and Company Y’s situations, it puts forward the measures for improving the company internal auditing assignment system.Chapter Five, Conclusion and Future Direction of Research ---- By studying and analyzing the above-mentioned case, it makes a conclusion that the company management function of the enterprise internal auditing assignment system could be brought into play only when the system could breakthrough the traditional auditing scope, extend its functions to the company managing fields, strengthen the internal auditing supervision, evaluation and consultation functions. As well, according to the serial issues arisen in executing the internal auditing assignment system, it puts forward the future direction of research.