Study On The Optimization Of The Internal Audit Of B.Y.Group

With the rapid development of social economy, science and technology, people pay more attention to the management problems within the organization. To ensure the efficient performance of the economy, the group’s internal audit play an important role in the control functions, including in the process of corporate governance and in reduc-ing the information asymmetry. However, the traditional concept of in-ternal audit management is unable to meet the demand of management after the company’s growth. The internal audit institution, such as the group company organization system; the implementation of standard procedures, the audit department to carry out the follow-up audit and in-ternal audit group company human resources etc.. On this basis, this pa-per profits from the domestic and foreign research results, combined with the related theory, research on the B.Y. group’s internal audit system.Based on my experience, this paper adopts the method of case study on how to optimize the B.Y. group’s internal audit system. The corporate governance theory, the principal of agent theory and the theory of internal control for a comprehensive analysis for the group company; Secondly, introduces the formation of internal audit system of B.Y. group and pre-sent the situations, analyses the indicated reasons of the existing problems in the accounting system and the causes of these problems; aiming at the existing problems in B.Y. group, and forward the corresponding optimi-zation scheme; Finally, how to implement these optimization methods in the group company and puts forward some security measures, with the summarizes.