Rearch On Value Added Service Fuction Of Value Chain Theory In Internal Audit

The progress of science and technology has brought earth-shaking changes to the enterprise,the advent of the era of big data has also increased the efficiency of information transmission,the management mode of enterprises changes from traditional management to vertical integration,horizontal integration management based on value chain management.Enterprise also put forward higher request internal audit which can play one more role,internal audit is not only to monitor to have the regulatory fuctions,but also help enterprises to realize the value-added.Value chain theory with organic combination of internal audit,based on value,refactoring audit path,taking audit services to strategic management level,going deep into the enterprise’s each link of value flow,striving to do it as long as there is value flow,audit trail,audit model not only can help enterprises to monitor economic activity,reducing the management risk,which can help enterprises to strengthen the scientific strategy,reconstruct the business process,optimizing the allocation of resources.However,based on the value chain theory to the theoretical basis of value-added services of the internal audit activity research is still in its early stages,practice is not verified.First,the research on the role of value-added services based on the value chain theoryin internal audit is reviewed in this paper,and based on synergy theory,theory of fiduciary duty and information asymmetry theory,trying to find a relevant point in the internal audit,introduce the value chain theory,analyze the possibility of the combination from the strategic level,after the business process level,auxiliary acttivity level,combined with the flow,logistics,information flow analysis of the internal audit functions and the value-added way;Then combining the M group internal auditing present situation,the analysis of M group current internal audit failed to show problems cause of the role of value-added service.Combining value chain of thought for the M group build internal audit plan based on value chain theory,starting from the project of audit,the audit plan,selection of importance level,the implementation of the audit,the audit report feedback has carried on the detailed design,finally puts forward the M group,perfect the enterprise internal audit a series of safeguard measures of the role of value-added service.Through the study of M group internal audit,for the organic combination of the internal audit of value chain theory,to strengthen the internal audit value-added service function has some theoretical significance and practical reference value.