Internal Audit Increase High-tech Enterprise Value

Audit work including internal audit new tasks and new requirements are put forward by Party Fourth Plenary Session of the spirit of the eighteenth and the "State Council on strengthening the audit work," and December 8,2015,the CPC Central Committee and State Council issued the "Opinions on improving audit system frame number of major issues"."China's internal audit standards" started in 2014,explicitly mentioned in the internal audit organization should be involved in risk management and increase organizational values,in China's economic development has entered a new normal situation,the internal audit shouldering the continuous exploration and innovation,continuous self-improvement to effectively play the internal audit organizational values increase,the task of the organization to improve operations.Eighth session of the Third Plenary Session put forward these ideas that we should transformation the mode of development and adjust the economic structure.In the period of China's economy is running smoothly,and greater downward pressure,the role of high-tech industries to highlight China's economic development.As a carrier of high-tech industry-is typical of high-risk and high-growth enterprises.Internal audit how effective high-tech enterprises add value,if different from the general characteristics of the industry is worth studying.In view of this,the paper combing the theory and high-tech enterprises to increase the value of the internal audit mechanism of action related literature and analysis of domestic,then We think of high-tech enterprises to increase the enterprise value of internal audit process should focus on participation in risk management,control,and reduce business risk.Selecting the DH high-tech enterprises as a case study based on research purposes,through the DH enterprise research,interviews,and internal audit practice and ways to increase the value of high-tech enterprises are analyzed and compared combined with questionnaires and interviews found that High-tech Enterprise Internal Audit effective way to add value is through participation in enterprise risk management,consistent with the theoretical analysis.R&D performance and fraud audit is one of the high-tech enterprises to increase enterprise value of internal audit development direction.Associated with the high-tech enterprise technology is a growing enterprise value of high-tech enterprises,one major obstacle to internal audit.Strengthen overseas business audit and information security audit,and actively carry out R&D performance audit and participate in enterprise risk management,internal audit to further develop the role of increase value of.high-tech enterprise.