CC Group Internal Audit Research

In recent years, the rapid development of China’s internal audit, internal audit is animportant part of the internal management system of the group company, is a process ofgroup company’s various business activities and internal control system is independent,supervision and evaluation, is the control of the internal control system. As the group’sown "immune system", it is the third major line of defense group company. In the currentinternational environment, China listing Corporation facing the survival environment ofincreasingly complex, increasingly fierce competition. After such as Enron and WorldComfinancial scandals, corporate governance has become the focus of attention of the listingCorporation. In the disclosure process of WorldCom fraud, the internal audit departmentof outstanding performance, by the listing Corporation and regulators must, internal audithas thus become the focus of corporate governance.This paper reviewed the internal audit, agency theory, corporate governance theory,the theory of internal control, from a theoretical analysis of the internal audit hasimportant significance in the group of the development of the company, and in the CCgroup as an example, revealed the existence of CC group internal auditing problems. CCgroup internal audit function has not been done, lack of control audit quality, auditpersonnel allocation and comprehensive quality is not high, according to the analysis ofthe cause of the problem in CC group internal audit, study and solve the problem of themove, by strengthening the audit process, set up the whole process of audit quality controlsystem, to solve the existing problems of internal audit in CC group purpose.In addition to put forward countermeasures of internal audit in CC group, also hopeto provide certain reference effect and reference value to face our listed company internalaudit problems.