The Research Of Internal Audit Of An-yang Lron & Steel Inc

An-yang Iron Steel Inc. is a state-owned enterprise in the west area of our country. And the state-owned enterprises as the backbone of our national economy, has always been to promote the strong guarantee for China's economy sustained, healthy and rapid development, is the true embodiment of the comprehensive national strength. However, because of the economic system reform of our country is incomplete, approach to the traditional management mode and the development of some state-owned enterprises limited in China, the internal control and management still has many imperfections,such as the case of An-yang Iron Steel incorporated that we research in this text, its internal audit department is shaped like a dummy, its internal supervision system is also incomplete. Therefore, how to strengthen the internal audit function of state-owned enterprise such as An-yang company, improve the internal supervision system of state-owned enterprises, to play its due role, has become an important problem in the current institutions and scholars cannot be ignored. In this paper, taking An-yang as a typical representative of state-owned iron and steel enterprises, research and analysis of An-yang iron and steel internal audit system, in order to provide some reference for our other state-owned enterprises and enterprises in central and western regions of the internal audit work.An-yang Iron Steel Inc. is a coking, sintering, smelting, rolled and research and development as one of the large iron and steel enterprises, is one of The state-owned enterprises, is China's central and western provinces of the important leading industry. In the wave of reform and opening up, the predecessor of An-yang Iron and Steel Group, An-yang Iron and Steel has been well developed, and gradually establish a modern management system, but with the deepening of reform of state-owned enterprises, An-yang Iron and Steel Group's internal audit work continues to compress, financial audit and internal control work basically at a standstill, the internal audit work in trouble inaction, the internal audit department also gradually sidelined. In this paper, An-yang Steel Group as a case study, by the current situation of internal audit work study, pointed out that factors its problems, and the problems analyzed in detail, drawing on advanced theory and practice of research results for Ann steel Group measures to improve the situation raised the problems of internal audit companies, the current gradually extended to the traditional financial audit within the audit scope management, give full play to the effectiveness of An-yang Iron and Steel Group's internal audit work.This paper aims to study on the internal audit system of An-yang iron and steel, to explore suitable for China's state-owned enterprises internal audit system, to strengthen the internal audit of the status and the function in the management of state-owned enterprises, state-owned enterprises to further improve the internal control mechanism, to help the state-owned enterprises to improve management efficiency, improve operational efficiency, promote the state-owned enterprise of our country the healthy and sustainable development. At the same time, I hope this paper can be applied directly to the internal audit work of Anyang Iron and Steel Group, also be able to offer some reference for the development of internal audit of state-owned enterprises playing a central and Western provinces.