Research On Value-added Internal Audit Of Daqing Oilfield Limited Company

In1999, the institute of internal Auditors (IIA) defined that:Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It is through standardized methods of application systems, evaluate and improve risk management, control and governance processes effect, helping the organization achieve its goals. This was the first time that "add value to the organization" was written in the definition of internal audit. When the "value-added for the organization" was included in the definition of internal auditing, indicating the functions of internal auditing is on the stance of organization’s overall interests. It plays a role of increasing organizational values and enhancing the operational efficiency of organizations.Value-added internal audits and development of this theory in practice is inevitable. However, in China, most of the company’s internal audit is still more to stay on the supervision, control level, has not been elevated to the level of value added, and there are many problems to be solved. This article will focus on value-added internal audit business model based on theoretical research-Daqing Oilfield value-added internal audit conducted case studies to guide the conduct of other enterprises value-added internal audit.This paper mainly studied the following:first, based on the literature review research, clear the meaning of value-added internal audit. Second, with the aim of value-added internal audit function scope, organization, technology, human resources, audit practice, such as content to build an implementation of the internal audit of value-added analysis frame, the analysis framework of full-text analysis. Three, internal audit in the daqing oilfield as the research object, from the scope of internal audit functions of orientation, organization, technology, human resources, audit practice five aspects are analyzed, and the lessons to be summarized, improve to the theoretical level, causes it to become more widespread applicability, in order to guide our country the development of other enterprises of value-added internal auditing.