The Discussion On The Application Of The Value-added Internal Audit In Our Country’s Enterprises

Internal audit is known as "the whole company window" and "management information". It experienced from the traditional financial audit to the audit of the development of modern management, spanning the negative to prevent fraud, positive hennessy in two stages, currently experiencing a value-added stage. In the domestic and international economic environment today, internal audit in enterprise management is an extremely important position, it is the enterprise internal control mechanism, is also the main means of supervision and evaluation of internal control. Internal audit is referred to as the" enterprise conscience", it is considered to be the maintenance of enterprise culture and the last line of Defense. At the same time, the International Institute of internal auditors (IIA) for the first time put forward the "added value" as the primary goal of internal audit. Appreciation problem will replace independence to dominate the internal audit works, an internal audit organization for promoting the comprehensive appreciation of the times has come. The study of our country’s enterprises on value-added internal audit problems has very important theoretical and practical significance.This paper adopts normative research method, first of all, the value-added internal audit research background and the significance of the research are expounded, and the value-added internal audit according to the relevant research literature at home and abroad are summarized and reviewed, and then produce the idea of this study method. Firstly, it analyses the connotation and characteristics of the value-added internal audit, then it analysis the differences between the value-added Internal audit and traditional internal audit on these aspects such as the audit function, the audit field and focus, audit objectives and audit method etc. And through studying the application of value-added internal audit of our county’s enterprises, find the problems and causes. And then combined with the specific situation in china, it studies the application on the value-added internal audit of Wuhan Iron and Steel Group Company, extracts the useful information about the use of value-added internal audit. Finally, according to the problems and fierce steel experience, this paper puts forward some corresponding suggestions to improve the ability of our country’s enterprises on the value-added internal audit application.Based on consulting a large number of references, read the relevant agencies (China Institute of internal audit, Internal Audit Quality Committee) investigation report based on the enterprises of our country, to understand the value-added internal audit development and the application present situation, through the analysis of the current situation, reflect our country enterprise internal audit of problem, mainly including Internal audit value concept and value target is not clear, value-added internal audit’s role in corporate governance has been weakening, application of value-added internal audit value-added effect is not obvious, Internal audit service scope, Internal audit of the value added results are difficult to measure, value-added internal audit quality is not high. The causes of these problems mainly include on the internal audit of the value-added role of inadequate understanding; internal audit independence of the poor; value-added internal audit value means and methods behind; internal audit mode has not developed to the corporate governance oriented; value-added internal audit to lack the unification the value-added performance evaluation standards; value-added internal audit work strategies of passive. This paper according to the practical situation of China, drawing on domestic value-added internal audit of the successful application cases of WISCO value-added internal audit application based on experience, separately from the value-added internal audit awareness, value-added internal audit organization, value-added internal auditing techniques, value-added internal audit staff and value-added internal auditing quality, set out to solve our country enterprise on value-added internal audit application process problems suggestions.According to the value-added internal audit research perspective at present in our country, the value-added internal audit research is still in the primary stage, almost did not form our country enterprise own value-added internal auditing theory. But our country about the value-added internal audit policy set of files is less, both theory research achievements from abroad. This paper focuses on the internal audit of enterprise concept, the specific application of value-added internal audit problems and causes are analyzed, and the combination of domestic enterprise application of value-added internal audit success case, according to the application of value-added internal audit process in the specific practice and experience, put forward an enterprise to successful application of value-added internal audit suggestion. At the same time, for the research can for our country enterprise application of value-added internal audit research play a role, stimulate more businesses and individuals on value-added internal audit issues. And to our country internal audit to carry out effective publicity, so that more enterprises know the value-added internal audit value-added role, update on internal audit of the idea, the value-added internal audit in our country gets effective development.