The Internal Audit Optimization Research Of CJ Group Based On Corporate Governance

In recent years as the US subprime mortgage crisis broke out, and the occurrence of a series of accounting scandals at home and abroad, people more and more attention and think highly of corporate governance. Good corporate governance is the foundation of enterprise development, it is also the necessary condition to ensure the efficient operation of modern enterprises, enhance competitiveness and improve operating performance. Internal audit as one of the four footstones of corporate governance plays a crucial role, and effective internal audit can promote the perfection of corporate governance and a virtuous cycle. But internal audit will also is constrained by the corporate governance. Under the different framework of corporate governance organization, internal audit will brings the different degrees of the rights and status. So it is of great significance of internal audit to play the role and improve the effect of corporate governance from the perspective of corporate governance review.The paper based on the new revision in “the internal auditing standards” in 2013 and combined with the change of new standard, from the theory of internal audit and corporate governance between supplement each other, promote their relations and the role of internal audit in corporate governance carried on the thorough analysis. From the corporate governance level to discusses the focus of attention internal audit should be, and makes further clarify the position and function of internal audit in enterprise group.The paper adopts the method of theoretical analysis and case analysis. On the basis of theoretical analysis, the article makes CJ group as the research object, to see the internal audit function in this group and collect the management system documents and related information. The CJ group internal audit in the organization status, independence, audit scope, system, generalizes the problems existing in the quality of employees, etc, finally aimed at the existing problems from the internal audit organization structure, evaluation system, audit scope, audit mode, the audit personnel quality, and necessary security measures about six aspects, combined with orientation and responsibility in the internal audit in corporate governance, internal audit practice experience at home and abroad for reference, put forward the suitable for CJ group internal audit of the development of the optimization scheme.In this paper, by analyzing the relationship between internal audit and corporate governance to further clarified the important role in corporation governance. So as to improve the function of the internal audit in corporation governance, and the results of the study have the reference value for the internal audit work in our country enterprise group.