Internal Audit Research On Internal Control Of Corporate Group Finance Companies

In recent years, with the leniency of financial regulation and the integration of global economy, finance company of enterprise group of enterprise group, as the product of financial system reform and enterprise group development, is also in rapid development. The number of finance companies of enterprise group has increased from seven companies in 1987 to over 200 companies at the end of 2015, which means that enterprise groups have set up their own finance companies of enterprise group in focal fields, and that the property scale and total profits of finance companies of enterprise group are increasing dramatically. Additionally, the role of finance company of enterprise group to enterprise group becomes gradually significant. As the'heart'of group finance capital, the model of which, characterized by centralized management and control, and flexible employment, plays an important role in the development of enterprise groups.With the gradual development of finance company of enterprise group, the business of which extends step by step, and is beyond the traditional internal balance accounts. However,given the development of finance company of enterprise group in last forty years, ?Administration of the Finance companies of enterprise group of Enterprises Groups Procedures? remains the only official management regulation in the management of finance company of enterprise group.Although the administration, based on the experience of banking administration, has comprehensively regulated the operation of finance company of enterprise group, there is no systematic and comprehensive theoretical study on internal auditing of finance company of enterprise group. No theoretical system is formed because the development of most finance companies of enterprise group depends on the combination between business development of internal auditing within enterprises or financial area.The present thesis, from the perspective of internal-controlled auditing, proposed effective implementation procedures, measures and perfect suggestions for internal-controlled auditing by analyzing the problems in four types of businesses among finance companies of enterprise group of enterprise groups, including balance accounts business,credit business,investment business and other businesses. The purpose of the present thesis is to establish effective internal control system for finance company of enterprise group,avoid risks so as to provide better service for enterprise groups and explore long-term development between enterprises production and finance, while making sure that finance company of enterprise group functions.