To Construst The System Of Internal Audit Of Enterprises Based On Value Chain

Value chain is a modern business management view, which dissects, comprehends and intensifies the business value with the application to the theory of the chain to enhance the competitiveness of enterprises. Based on the angle of value chain management and combining with the value-added function of internal audit, this paper, innovatively from the value chain perspective with the analysis of two aspects problems confronted with enterprises of our country currently, tries to establish the business internal audit governance mechanism and to construct a set of effective business internal audit method system both based on the value chain.First of all, this paper introduces the research background, purpose&significance, and research mentality and content, and then expounds the theory foundation of value chain management and internal audit interaction from different angles and different levels. And it comprehensively analyzes the situation of the present business internal audit of our country in depth and dissects the challenges confronted both in the new situation and in the new environment. It started from the nature of internal audit oriented by the value chain, it centers on the structuring of business internal audit method system based on the value chain on the foundation of the establishment of internal audit objectives, principles oriented by the value chain. The last part, as an example of PetroChina, this paper analyzes the basic elements of the whole PetroChina in the value chain in detail and applies to the PetroChina value chain activities with the constructed method system, through the exploration of the creation and distribution of the PetroChina value chain, looking for the regularities of distribution of the PetroChina industry chain and the exploration of management activity orientation of the PetroChina value chain. At the last part of this chapter, it summaries the new ideas of the business internal audit method system and brings forward the shortcomings and the improving suggestions.