The Research On The Operating Mechanism Of Value-added Internal Audit In China

With the increasingly complex business environment, the internal and external risksof the enterprises are increased, and the competition becomes more fierce. Internal audit isa internal department. In order to maintain its important position and to play its due role,internal audit must make some changes to achieve their corporate goals, we call itvalue-added internal audit. Value-added internal audit is a new type of internal audit. Itspurpose is to achieve enterprise goals and add the value of the enterprise. Value-addedinternal audit takes risk management as the center and provides value-added services in therealms of internal controls, corporate governance and risk management with assurance andconsulting function. It can be said that the emergence of the value-added internal auditadapt to the internal audit work and the development of the enterprise.In China Internal Audit started late, and its value-added function has not yet beenfully played, it hinder the construction of the value-added internal audit’s operationmechanism. Also internal audit is lack of theoretical and practical research in our country.So this article is on the basis of domestic and foreign research theory, uses System analysismethod, quantitative analysis method and comparative analysis method. Firstly, wesystematically expounded the concept and theory foundation of the value-added internalaudit. Secondly, we analyze its running condition, running field and its evaluation. Finally,we use data and charts to analyze some enterprises in China and the international internalaudit, we identified the problems of our internal audit and proposed some measures toensure the operating quality of our value-added internal audit. Also we hope to maketheoretical and practical significance to the operating mechanism of value-added internalaudit.