An Investigation Report On The Current Situation And Development Of Internal Auditing Of State - Owned Enterprises In Yunnan Province

China’s market economy with state-owned enterprises as market players in the internal management of state-owned enterprises under control gradually seek standardization and normalization of the historical background, the modern enterprise system in state-owned enterprises, improve and rationalize the structure of corporate governance, internal audit in the meantime had a particularly significant impact. Internal audit is the state-owned enterprises to improve the system of self-monitoring and self-restraint mechanism necessary links, full and effective internal audit plays in which the role of state-owned enterprises, for improving organizational processes, establish a sound internal audit system of state-owned enterprises, so as to promote their health, healthy development of long-term significance.We draw the status and problems of Yunnan provincial state-owned enterprises through internal audit investigation collation and analysis, combined with China Institute of Internal Audit IIA and relevant guidelines for the provision of internal audit, research practitioners and theorists of the internal audit, from Chinese state-owned enterprise reform and the establishment of internal control background of modern enterprise system, analyzes the internal audit in the state-owned enterprise development problems and a major impact, drawing on internal audit practice excellent international experience, made recommendations from the operational and institutional building, for state-owned enterprises in Yunnan Province, the provincial internal audit independence and objectivity were carried out, the internal audit team building, professional competence of internal auditors and internal audit follow-up audits and audit accountability problem, re-sort To whom and how the internal audit reports, and to enhance the independence, pluralism strengthen the audit team and build a comprehensive, internal audit system of the whole process, and further expansion of the internal audit functions and powers, accountability audits and audit follow-up to increase the audit information work carried out timely measures to carry out internal audit outsourcing of other aspects. Combined with state-owned enterprises in Yunnan provincial internal audit investigation was out of the findings and recommendations is the biggest innovation of this paper. In addition, the paper also draws on "Internal Audit Practice Framework" and "Practice of Internal Auditing Standards’Institute of Internal Auditors (IIA) issued the latest in leading-edge theory with the latest.trends and developments related to the development of internal audit. Learn by state-owned enterprises of China’s Yunnan Province, internal audit development, further attention and promote the work of the internal audit of state-owned enterprises, state-owned enterprises to accelerate the transformation and development of internal audit.