The Internal Audit Research Of JISCO

With the development of modern enterprise system, the role of internal audit has been more and more concerned by enterprises. Internal audit is not only the supervision and evaluation of the legitimacy, compliance and authenticity, but also an important part of enterprise risk management system. However, because of the theory of internal audit in our country, it has not been widely used in the practice of internal audit.. Therefore, internal audit in the enterprise play a role is still limited, and in the process of application also exist many problems.This paper takes JISCO as the research object. JISCO in the northwest area is the strongest, equipment optimization, economic benefits is the best, with one of the influential steel joint enterprise. JISCO is also an earlier set of internal audit functions in the northwest region, the internal audit of large state-owned listing Corporation. But in recent years, JISCO senior staff disciplinary violations are frequent. There have been chairman of Fengjie and deputy general manager Wang Tiecheng being investigated for serious violation of discipline, which indicates that the company internal audit did not play its due role in the supervision. So according to the JISCO’s internal audit of the status quo, find out the problem, and put forward reasonable proposals for the existence of the problem, has certain practical significance.This paper firstly expounds the theory of internal audit, and combined with the practice of internal audit in JISCO, and then diagnoses and analyzes the problems and causes of internal audit. After that, the author puts forward some suggestions to improve the analysis results. The full text is divided into six parts, the first part describes the theory of internal audit, which lays the theoretical foundation for the full text writing. The second part introduces the related situation of JISCO and its internal audit. In the third part, the author according to the JISCO and the on-the-spot investigation, and puts forward the problems existing in internal audit of JISCO. The fourth part according to the diagnosis of JISCO’s internal audit problems, the author analyzes the problems of internal audit of the company, the cause of the problem. In the fifth part, JISCO internal audit according to the diagnosis and analysis of problems and causes, the author puts forward some suggestions to improve the JISCO of internal audit.The last part of the paper is summarized, and the following conclusions are summarized. First of all, enterprises should effectively play the role of internal audit supervision, evaluation functions, must have a sound, scientific internal audit organizational structure as the basis. Secondly, the internal audit process specification directly determines the effectiveness of internal audit, and the standard internal audit process requires a scientific and reasonable internal audit system as a guide. Finally, the ultimate goal of internal audit is enterprise benign operation escort. Therefore, internal audit of the quality level is very important, and sound internal auditing quality control mechanism is guarantee of internal audit quality.