The Research Of China Electronic Institute Internal Audit’s Problems And Countermeasures

With important economic resources, the military research institute encounters with the double pressure including promoting national economic development and adapting the external pressure. It is an important task to realize the goal completely.Because of the combination of national defense requirement and product sales, the military institute can’t walk in the same way with other enterprises. Our country promotes the reforming in different fields. The military institute feels the marketing competitive pressure. To design a viable way in auditing when there are risks happening everywhere and to solve the problems in the lack of policy support and marketing pressure with the sustainable development and value added auditing method.Considering the situation of China Electronic institute internal audit, the thesis analyses the main case and introduces the internal audit department organization’s duty and work in detail. According to the theory of internal audit and the relevant regime and experience, the thesis evaluates the auditing situation of the institute and pick up some suggestions to solve them. The institute needs to seize the risk and promote the level of internal management, with resetting the internal audit agency and the functioning execution. The thesis has a thorough research on the internal audit’s problems and corresponding measures.The thesis makes the use of "double report" model to improve the level of internal audit and talk about the internal audit’s function and execution. There appear different places between function and administration. Simultaneously, the internal audit agency should play a role on the supervision and risk control. The internal audit agency should keep the independence in the risk control and functioning execution,but not to be the main department and make a decision instead of the manager, or even lose the judging skills with the influence of profit.The internal audit system should be set in the basis of the group companies. The internal audit agency should strengthen the communication with the group and be guided among the business and management. The internal audit agency should take measures to be effective, including establish the system comprehensively, recognize the responsibilities of internal audit, the construction of internal control, to use the risk oriented audit model and value added audit method and information system.The thesis could be not only used for the working method of China Electronic institute internal audit, but also the other state-owned enterprises’ internal audit.