Research On The System Of Internal Audit In Corporate Governance Oriented

In the continuous development of economy, more and more enterprises choose to stride forward from the production and sales of single product traditional business to modern enterprise management and product diversification, along with the development of modern enterprises, the traditional internal audit enterprise mode is also facing great challenges to survive in the modern business environment.Due to the traditional internal audit for the financial audit, management audit and management audit, the audit theory also originated from financial accounting theory. And the traditional audit theory focused on the study of the external audit, internal audit theory also often refer to the external audit, internal audit is not applicable to many parts.Modern audit theory should be independent discipline theory, because of the independence of audit requirements, it should not only is the branch of accounting theory, but should include financial accounting theory and audit theory, can not be simply understood as the management theory, audit through the management functions and integrated management, so the audit theory should be expanded to the field of management, but not just management theory.Modern internal audit goal evolution from checking correction for value-added role. Value added internal audit function has become a necessity to improve tool based on corporate governance, corporate governance, the lack of internal audit system theory is flawed.In the new situation, the relationship between internal control internal audit and the company will be how to change, how to construct a set of suitable for group internal audit system, promote the perfection of internal governance group company?In this paper, by using the principle of theory with practice, according to proposed the question-Analysis of the problem--solve the problem of this basic idea gradually thorough, and at the same time, the integrated use of theoretical analysis, case study method of governance oriented internal audit system are analyzed and studied comprehensively and deeply, and with the case of internal audit system of X group company, trying to find a more effective, more can promote the development of enterprise internal audit system.This paper consists of6chapters, the main contents of each chapter are as follows:The first chapter is introduction. Mainly introduces the research background and significance, the research mentality and the frame, and briefly introduces the research method of this dissertation.The second chapter is research review. Mainly from the research literature at home and abroad aspects introduced the foreign and domestic made in the governance of audit results.The third chapter is the analysis of theory. Firstly, corporate governance, internal audit, management audit, an important concept and characteristics of corporate group governance audit conducted by elaboration and analysis; then it analyzes the interaction theory, the theory of corporate governance in the principal-agent theory and the theory of internal control, provides the theoretical basis for the following.The fourth chapter is the basic idea of to build corporate governance oriented internal audit system. Introduced to construct corporate governance oriented internal audit system need to consider the issue, including the group features of corporate governance, internal audit internal and external problems, the internal audit organization independence, the perfection of internal control problems. On this basis, put forward a set of construction to governance oriented internal audit system of institutions, information and incentive system security needs, and finally describes the audit content to governance oriented internal audit system.The fifth chapter case analysis. To construct the system of internal audit of a company as an example, introduces the present situation of internal audit system of a company, analyzed the main problems existing in the internal audit system of a company and the reasons. Through the analysis of current situation of internal audit system, proposed in the audit institution, the function setting, audit procedures and methods, the main problems existing qualified audit requirements of professional and the reasons were analyzed. Finally, according to the corporate governance oriented internal audit system specific situation to design a group corp.The sixth chapter is the conclusion and deficiency.The main contribution of this paper is:(1) the audit committee set up in the general meeting of shareholders, and the board of supervisors, the board level, improve the internal audit organization level, to ensure the authority and independence of the internal audit agency.(2) put forward to strengthen the information and incentive system, and design a occupation morals, effort level, occupation ability and performance in four indicators for performance of internal audit standards of evaluation form(3) presented in the internal audit personnel on the absorption of the group to other departments within the company professionals, to solve the existing internal audit staff with professional competence is not caused by ineffective audit audit, the narrow range of problems.