Internal Auditing Questions And Dealing Methods Studying About Shenyang Northeast Battery Co.Ltd

According to the rise of Chinese large enterprise groups, especially the rise of a large number of large private enterprise groups, corporate governance and corporate management need more and higher in the internal auditing, it is becoming the urgent and realistic problem about how to improve the level of the internal auditing to meet what corporate governance and corporate management need. In recent years, although the level of enterprise internal auditing have got some improving, but the level of internal auditing have not a major breakthrough because of many problems like that value products in the internal auditing,working thoughts, quality of work, performance. So this article thinks that these problems can be solved and the great increasing of the level of the internal auditing can be achieved with performing only an in-depth investigation and analysis for the specific problems.According to full investigation in the internal auditing work about Shenyang Northeast Battery Co.Ltd, the specific problems and defects are found in value products in the internal auditing, working thoughts, quality of work, performance.According to the in-depth analysis of these problems, the author of this paper find reasons of the problems yielding are five aspects of internal auditing environments, corporate governance and strategy, auditing scopes and contents,auditing modes and methods, human resources management. Ultimately detailed Suggestions for improvement are advised according to the analysis.The main conclusions of this paper are as follows:(1) the main external environment of the company is tightening in the economic environment, industry development is relatively stable, but the pressure of competition is existing, growth is slowing, and other adverse trends;the main internal environment of the company is that capital, human resource and technology has certain advantages, but management level is poor and fine management strategy has not been implementation fully and accurately.(2) the problems existed in the internal audit of the company is: loss of issue found in internal audit often has been unable to full recovery; internal audit work float on the surface and overstaffing and other ideological work; lack of internalaudit depth; lack of standards of audit evidence method selection.(3) the reason caused problems mainly is: the board of directors of the company is not attention in internal audit; the company's overall strategy has not been fully and accurately implemented; the scope and content of the audit of internal controlling have not been implemented fully; lack in prior and during audit; lack of internal audit mechanism in human resources management.(4) according to the specific reasons of internal audit in Shenyang Northeast Battery Co., Ltd, advice on internal audit improving and increasing is: increasing the importance of internal audit in the audit environment; comprehensively implement of the meticulous management strategy in strategic level; expanding and strengthening the internal control in auditing audit scope and content aspects of the proposal; promoting and strengthening the event before and during audit in internal audit mode and method; establishing and improving the internal audit mechanism and human resources.