Iron And Steel Industry Value-added Internal Audit Research

With the rapid development of economic globalization,the complexity of the economic en vironment is increasingly aggravating,operational risks emerge in endlessly,internal audit as a n important part of enterprise value chain,its role is becoming more and more attention.And th e domestic and foreign experts and scholars on the core aim of internal audit "add value" have r eached a consensus,the valueadded internal audit as an extension of the traditional internal aud it,can better service for the modern enterprises,help enterprises to guard against operational ri sks,strengthen internal control,perfect the corporate governance,thus achieve the goal of enter prise value appreciation.Modern internal audit of valueadded internal audit is,as it were,in a n ecessary stage in the process of development,internal audit in order to adapt to the change of e conomic environment,seek its own survival and development,we must to the transformation o f valueadded internal auditing development.Internal audit in our country at present stage,howe ver,the development of many enterprises is not very desirable,still will be located on the tradit ional concept of internal audit,the valueadded internal audit function and value of no clear und erstanding of the ideas and the implement of the valueadded internal audit approach also lack t he necessary understanding,therefore,further study of the problem of China's enterprises to car ry out he value-added internal audit plays a very important and far-reaching significance.In this paper,the study of value-added internal audit from the aspects of theory,combined with A company of value-added internal audit practice case,theoretical knowledge andpractical experience complement each other.Based on the above background,this article first carried on the thorough introduction on value-added internal audit,from four aspects,including its generation and connotation,ways,Secondly introduces the value-added internal audit A company's basic situation,set up A relatively complete theoretical framework;After the steel industry of value-added internal audit related theory are analyzed,and then,with A company as an example,the paper analyzes the current situation of A company's internal audit and the existing problems,and finally by A company provides some enlightenment of value-added internal auditing work,indicate the "value-added" internal audit is the inevitable development direction,put forward to carry out the "value-added" the focus of the internal audit work,in view of the existing problems of the perfect internal audit A company measures are put forward.