| With the development of social economy, enterprises are entering into an era of high risk management, enterprise unit of corruption cases occur frequently, and internal audit’s role in theoretical research is continuously developing, from the function of supervision and evaluation to confirm and consultation, and from the traditional functions of inspection, evaluation and consultation to the immune system theory, putting forward the oriented concept that internal audit increase the value of organization and internal audit should play an important role in risk management and prevention.This paper reviews the development of internal audit, thinking that the emergence of private ownership of slave society, in order to review the implementation of economical responsibility, internal audit began to sprout. As of the complicated internal and external environment of enterprises, the need of enterprises’ management, the development of internal audit of modern times and modern internal audit, the nature of internal audit, experienced from economic supervision theory of entrusted financial responsibility to economic cybernetics trustee responsibility, and the theory of "immune system" under the social responsibility of a trustee. Thinking that the content of the internal audit work, has experienced from the initial work of checking, to the later work of supervision and evaluation, until now the consultation and validation work. The working function of internal audit is also changing, from the traditional supervision, evaluation and verification, gradually turned to consulting, strategic management, service, risk management, and other functions of management. Therefore, the organization pattern of internal audit also gradually adjusted, from the originally belong to the enterprises’ financial department, to belong to the enterprise management, to belong to the enterprises’ supervisory board, until now, belong to the enterprises’ board of directors or the audit committee, making the status of the internal audit institutions and the personnel, the independence of work are more and more strong, the function of creating value for enterprises to get more and more fully play."Immune system" is first proposed by the director of audit Liu Jiayi, in 2007, the work of internal audit has five innovation function:resist function, which can automatically intercept, block and buffer risk, which impacts the social and economic development; diagnosis function, which can find and sign of perceived risk, size, properties, impact strength early; early warning function, which can timely find risk and give tips and report; eliminate function, which can weaken risk, dissolve and eliminate risk; repair function, which can eliminate hidden dangers, repair the problems in the process of social and economic development. Under the "immune system" theory of internal audit, which not only pays attention to the matter and afterwards to find out and solves problems, more emphasis on beforehand control, actively to repair and improvement of the possible existence of loopholes, finds out the root causes of problems, to correct automatically, in order to avoid similar problems from happening again.Based on a thorough study on the immune system and the classical theory of internal audit such as essence, functions, methods and functions from the perspective of immune system. Based on the experience and lessons from the main problems and solutions that the United States GE, WorldCom, Chinese Petrochemical Group and Golden Eagle International Group Company were facing in the development process of the internal audit, and the basis of the results of the domestic enterprise groups have been obtained on internal audit, using the view of "immune system" theory, combining the characteristics of state-owned enterprise groups, we think that Jiangsu JTKG group, being a wholly state-owned enterprise at present, special audit opinion on subsidiary subordinate in 2014, most of whose problems had been corrected through the internal audit of the financial audit, risk audit, special audit, audit management and so on.JTKG group subordinates have 51 secondary units, among them, there are 11 as a wholly owned subsidiary,19 as subsidiary,21 for taking a stake in the company. The group headquarters of internal audit activity was established in 2013, under the leadership and supervision of the head of general manager. A total of 2 auditors, one division, and one section head. Main job contents management audit, financial audit, special audit, economic responsibility audit, risk audit, etc. According to the audit plan, audit implementation, issue the audit report and auditors’ opinions, the follow-up audit, the management of audit work program. Participating in the significant management decision-making, investment decision-making and other meetings, implement relevant work meetings and audit work. According to the need, ask the audited units in a timely manner to provide related documents, review, survey and inspection of the enterprise information. Survey, interview related departments and personnel. Make a decision on temporary stop for ongoing serious illegal activities such as wasting and loss. Have the right on temporarily seal, which may be transferred, hiding, tampering with or destroys materials. Put on relevant audit opinions and suggestions, etc. Many units don’t set a separate internal audit department, also have not equipped with a full-time corresponding internal audit staff, because of less group headquarters of the internal auditors, the audit information technology utilization degree below, the on-the-job training of auditors does not reach the designated position, internal auditors can’t contact with the new concepts and methods, continue to stay in the past the traditional concept of control and supervision.Through investigation of JTKG group’s internal audit status, it is considered that there are some problems in the aspects of in advance prevention, in the matter of defense and later revealed in the "immune system" work, such as that internal audit system and concept are to be improved, the content and implementation of audit management system is not standardized, the audit method and technology are backward and lack of audit strength, lack of awareness of the importance of internal audit, the quality control system of internal audit is defective, internal audit knowledge learning and training is not in place and so on, all these result in audit scope is incomplete, and the responsibility and authority of internal audit is unclear and influence work efficiency and effect.In view of the above problem, considering the group’s main target at this stage and the direction and planning in the future development, we put forward improvement suggestions on internal audit to adapt to group’s current reform environment and its own development needs of the company to provide value-added services for enterprises by internal audit, such as the establishment of the audit committee or audit accredited regulation, which optimize internal audit system and standard internal audit contents, redesign the internal audit management method, strengthen the independence and competence of the internal auditors, improve the enterprise’s consciousness of "immune system", reasonably establish the status and role of internal audit institutions and personnel, and make its participation in enterprise management, in order to add value to organization, which perfects the internal audit system of accountability and the unity of the right and responsibility to strengthen the standardization of the internal audit work. Strengthening the building on modern internal audit methods and techniques, the construction of audit team and personnel and application of information technology to improve audit efficiency strengthen risk oriented audit early warning system and build internal audit immune detection system and so on to improve internal audit work efficiency, improve the function of internal audit, prompt the traditional internal audit function to value-added and service-oriented, and establish scientific immune system internal audit concept, so as to make the internal audit work focus to the immune of enterprise risk to strengthen the effect of the internal audit work. |
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