Research On Construction And Application Of Internal Audit Communication Model

As an important part of modern enterprise management system,with systematic,scientific and standard methods,internal auditing carries out reviewing and evaluating of companies' business activities,effectiveness and appropriateness of internal control and risk management,to help enterprises to improve the governance mechanism,to enhance internal control and risk management system,thereby to achieve company appreciation.The whole process of internal auditing runs through communication,which is precondition for completing audit task smoothly,guaranteeing the quality of internal audit,and promoting enterprise value appreciation,and plays a significant role in internal auditing.At present,continuing efforts still need to be made to ameliorate companies' internal audit communication activities,although much work has been done in this field.This thesis analyzes the influence factors of communication from different point of view,and puts forward the ways to improve the efficiency of communication on account of the practical case,which has theoretical and practical significances.The documentary analysis method and case analysis method are used in this thesis to discuss and explore the internal audit communication problems.First of all,much work to summarize the present research situation and prospect of such fields as internal audit,management communication,and audit communication in domestic and foreign countries by means of documentary analysis has been done.Base on the summaries,a great deal of research achievements and exiting limitations about these research fields are discussed.Then theoretical knowledge of communication,auditing psychology,game theory and internal auditing communication is simply introduced.Next based on consideration of different practical condition,influential factors of internal auditing communication,namely organization structure,enterprise culture,laws and custom regulations,internal auditing team construction,internal auditing culture,professional skills,professional ethics and communication skills from the perspective of companies' internal auditing environment and internal auditors' professional competence,are discussed respectively.On the basis of promoted influence factors,an internal auditing communication model,which consists of three dimension—time,space and interpersonal interaction,and contains the velocity,frequency,height,temperature,humidity and so on eight aspects of components,is proposed and discussed in this thesis.At last,in order to verify the model proposed and discussed,this thesis takes a practical case analysis of Y company as an example.On the basis of actual situation of Y company internal audit communication,the problems of Y's internal auditing communication activities are revealed with the help of the communication model proposed.The Y's communication problems are that the speed of communication is not high enough,the content of communication is not wide,the temperature is not high enough and the depth is short.And some corresponding improvement countermeasures are put forward with the purpose of improving communication efficiency of Y's internal auditing.The solution proposed are: firstly,the auditor should attach great importance to informational audit and talent team construction to increase the speed of auditing communication;secondly,the audit department should improve the organizational structure to extend internal audit communication level;thirdly,the auditor need to strengthen audit enforcement to increase internal audit depth of communication;lastly,auditor should pay enough attention to each other psychological activity to improve internal audit communication temperature.