The Design And Implementation Of Incentive Mechanism Of Enterprise Internal Audit

Internal audit is one of the four cornerstones of corporate governance.as the deepening development of market economy and the reform of the economic system, and the quick changing and complicated economic environment, the role of internal audit has become increasingly prominent. Because the internal auditors know the enterprise and the running status of internal control of the enterprise purpose, and the enterprise and the present situation of management more than the social audit or government audit. At the same time, as the function of internal audit expands from the original audit to the subsequent evolution of the adviser and assistant function, system construction and perfect function, correction control function, independent verification and evaluation and function, improve the internal control and enterprise management and other functions, the internal audit means more and more than before.Human resources is one of the strategic resources of modern enterprises, it is also the most core factor of the existence and development of the company. Likewise for the audit, the auditors is the foundation of the existence and the continuous development of it. Enterprises should focus on establishing a good incentive mechanism of the internal audit, and combines a variety of factors to mobilize the enthusiasm and creativity of auditors, and make them try their best to finish the jobs, and to make continuous progress and breakthrough on the job, and to guarantee the effective achievement of the organizational goals. Therefore, the design and the implementation of internal audit of good incentive mechanism, is to fundamentally stimulate and induce the motivation of the internal auditors,as well to promote the sustainable development of enterprises, and to promote the continuous progress of the cause of the internal audit.This paper starts from the analysis of research status of the internal audit in the home and abroad.the further explains the demanding factors of internal audit of the incentive mechanism, and subsequently uses the relevant incentive theories which win support among the people of the domestic and foreign as the foundation, combined with the characteristics of internal audit, then systematically designed a incentive mechanism of internal audit. Finally, the author takes A company whose internal auditing is in the front in domestic as an example,showed a feasible incentive mechanism of internal audit. But because of lack of the auditing practice and theory, as well as the limited understanding of the the company, the research for the internal audit of the incentive mechanism design and implementation is still not deep and thorough, which is also the contents of the continuous efforts to deepen the study.