Research On Value-added Internal Audit Of A Company

In 1999,the International Association of Internal Auditors(IIA)revised the definition of internal audit: "Internal audit is an independent,objective confirmation and advisory activity designed to improve the organization’s operations and increase the value of the organization.,A standardized approach to evaluate and improve the effectiveness of risk management,internal control,and governance processes to help organizations achieve their goals.The new definition proposes a new concept of "value-added internal audit",which emphasizes the value of internal audit The role of,directly to the value-oriented,risk management as the center,in the internal control,corporate governance,risk management,three areas of value-added,and give full play to its guarantee and consultation two functions from the internal audit development to a new stage,Stage,value-added internal audit and corporate goals are to achieve value-added.We know that value-added internal audit is the inheritance and innovation of traditional internal audit,is to meet the needs of the current economic globalization environment,is the development of modern enterprise needs,is the development of internal audit and international needs,is the internal audit The need for their own work,but also the key to the survival of the internal audit itself.With the increasing maturity of value-added internal audit theory,more and more enterprises began to implement value-added internal audit.However,there are still many problems to be explored in the theoretical research and practical exploration of value-added internal audit,such as the relevant concepts,theoretical basis and value of value-added internal audit,and the value of value-added,The development of any way to promote the development and so on.Therefore,the selection of value-added internal audit research,both theoretical and practical significance.On the basis of the research of many scholars,this paper unifies the new environment of internal audit and the actual situation of Company A,and reveals the problems of A company’s implementation of value-added internal audit through theoretical and case analysis and puts forward some concrete suggestions.From the analysis of the article,we can see that in order to promote the work of value-added internal audit more effectively,we must start from the root of the problem,adopt the scientific value-added internal audit concept,update the technical method of value-added internal audit,and perfect the value-added internal audit The organization structure,and strengthen the application of value-added internal audit results and other measures,hope that through this study can be A value-added internal audit development play a positive role in promoting.The full text can be divided into the following sections:The first part,introduction.This paper introduces the research background and significance of value-added internal audit,and summarizes the theories of value-added internal audit proposed by domestic and foreign scholars.Including the basic theory of value-added internal audit,internal audit value-added function,internal audit value-added approach and other theoretical research.The second part,the basic theory of value-added internal audit.This paper summarizes the theoretical basis of value-added internal audit,and puts forward the meaning and characteristics of value-added internal audit from four aspects in comparison with the internal audit in the traditional sense,and analyzes the value-added internal audit in corporate governance,internal control and Risk management three areas to play a practical role in the way.Finally,it summarizes the meaning of value-added internal audit,that is,value-added internal audit is through the guarantee and consultation of the two audit functions,the use of systematic and standardized audit methods to evaluate the internal control,risk management and corporate governance three audit Operational results,to provide valuable management information and recommendations for the organization,thereby improving the organization and operation,improve the economic efficiency of enterprises,and ultimately help enterprises to achieve the organizational value of the audit objectives.The third part,the status of implementation A company value-added internal auditing.This paper introduces the implementation of value-added internal audit of A company from four aspects: the orientation of internal audit,organization mode,function scope and work development,and paves the way for the later research.This paper introduces the implementation of value-added internal audit of A company from four aspects: the orientation of internal audit,organization mode,function scope and work development,and paves the way for the later research.The fourth part,A company value-added internal audit of the main problems and causes analysis.On the basis of theoretical analysis,this chapter analyzes the problems of value-added internal audit of A company,such as the value-added function of internal audit,the low quality of value-added internal audit,the independence of value-added internal audit institution This paper analyzes the reasons that affect the value-added auditing function of A company: the lack of understanding of value-added internal audit,the low quality of value-added internal audit staff,and the irrational establishment of value-added internal audit institution.Audit supervision mechanism is not perfect and so on.The fifth part,improve the A company value-added internal audit improvement proposal.This paper puts forward the corresponding improvement from the four aspects of establishing the scientific value-added internal audit concept,updating the technical method of value-added internal audit,perfecting the organizational structure of value-added internal audit,and strengthening the application of value-added internal audit results Countermeasure.The sixth part,the research conclusion and its prospect.The main points of this paper are summarized,and the defects and shortcomings contained in this paper are also expressed.