Research On The Application Of Value-added Internal Audit Results

In recent years,with the rapid development of economy and society,to standardize the order of economy better and promote the implementation of corporate governance more effectively,internal audit,which is one of the measures of economic supervision,has been paid more and more attention.At the same time,“new normal” of economy has put forward higher requirements to internal audit,making the concept of internal audit transform from the traditional fraud prevention to value-added oriented,paying attention to the application of internal audit results,providing more valuable information for management decisions to increase the value of organizations.Based on this,the thesis studies how to apply results of internal audit to achieve organizational goals in value-added internal audit,and makes a specific description combining with the case of A power company.The thesis is divided into 6 parts: the first part is introduction.It mainly introduces the background,research status,and the innovation of the thesis.The second part is the basic theory.It mainly introduces value-added internal audit,application of internal audit results,its value-added performance and specific ways.The third part is the current problems and causes of the application of value-added internal audit results.The fourth part is the construction of value-added internal audit results using mechanism and the key points analysis of value-added oriented internal audit results.The key points introduces the application of problems rectification PDCA cycle and internal audit results application evaluation in details.The fifth part is a case study of A power company internal audit results application.It mainly introduces the construction and implementation of its internal audit results application system,and evaluation of its value-added effects from direct value and indirect value.The sixth part is the research conclusion and weakness.It summarizes the thesis,puts forward the research conclusion,weakness and future prospect.The thesis focuses on how to realize the function of internal audit through the application of internal audit results,establishing audit results using closed-loop mechanism,constructing a virtuous circle which can constantly optimize the audit work and internal control system,to improve management efficiency better.