Research On The Function Of Internal Audit In The Management Of Small And Medium Sized Enterprises

Large companies play the important role in promoting the economic development of our country,but the contribution of small and medium-sized enterprises for the development of the economy,also to be reckoned with,including family-owned small and medium-sized enterprise occupies a large proportion in the small and medium-sized enterprises,with the development of our economy,family-run small and medium-sized enterprises the driving force of economic development is becoming more and more strong.Family-owned small and medium-sized enterprises in the high speed development,but its internal auditing relative is not very perfect,in the long term it will encounter a lot of problems and the development of resistance,thus in the management of the family-owned small and medium-sized enterprises for the study of the internal audit function is more and more imminent.In this paper,the interaction relationship between corporate governance and internal audit,corporate governance decides the external environment of internal audit,and internal audit on corporate governance have the effect of perfecting and constraints,internal audit can make the operation of enterprises under the environment of a relatively reliable monitoring can make enterprises face many risks and issues.In small and medium-sized enterprise on international management under the study of the internal audit function more fully,and home values obviously not enough,we need to make our efforts in this aspect research,found the link between,especially continuously explore family-owned small and medium-sized enterprise internal audit function,exert its function and role.According to the family of small and medium-sized enterprises and large enterprises scale and organization structure is different,and governance methods there is a large enterprise with different characteristics,find out the family-owned smes governance characteristics of the internal audit function and large enterprises of the existence of different problems.In this paper,the third part mainly through the analysis of the characteristics of the family-owned small and medium-sized enterprises of the corporate governance,and the study of family-owned small and medium-sized enterprise internal audit function,it is concluded that in family-run small and medium-sized enterprise internal control under the environment of internal audit function which deficiencies and problems,in the fourth part to solve these problems put forward the corresponding Suggestions.Last part,the choice is a characteristic and representative sample of a family-owned small and medium-sized enterprises,through the application of the internal audit function problem solving Suggestions,observe the effect of the,thus the feasibility of the validation protocols.