Research On Value-added Internal Audit From The Perspective Of Social Responsibility

With the continuous development of market economy,enterprise management and the competitive environment have been increasingly complex,the risks in enterprise management continue to increase,the role of enterprise to society gradually become an important competitiveness,it is a key to long-term sustainable development of enterprises.Business philosophy of enterprise turns from a single profit principle to diversified requirements,factors of corporate shareholders,hire workers,consumers,creditors,suppliers and other stakeholders demands has become aspects that enterprise managers can not ignore.With the performance of social responsibility is more and more recognized by the enterprise,the internal audit as a variety of activities of the regulatory authorities,should actively respond to it and bear the social responsibility.Based on the above background,this paper tries to study the value-added internal audit from the perspective of social responsibility.First of all,the value-added internal audit and corporate social responsibility are introduced in detail,including the literature review,concept definition,theoretical basis and relationship between,in order to have a more comprehensive and intuitive understanding of corporate social responsibility and value-added internal audit;secondly in the interpretation of the theoretical framework based on the value of corporate social responsibility of the internal audit,introduces the development status of value-added internal audit in Z company on the basic background.Objectively reflect the use of value-added internal audit in Z company,and summarizes problems existing in internal control,risk management and corporate governance;and finally puts forward the corresponding countermeasures to the problems,including the improvement of value-added internal audit objectives and understanding,the establishment of internal control management system QHSE,The establishment of social responsibility risk mechanism,improve the organizational structure and localization of value-added internal audit and construction of value-added internal audit quality control system.In order to let the value-added internal audit play a great potential for enterprises in the social responsibility.so that enterprises can go further.