A Study On Internal Audit Of Enterprise Group Based On Corporate Governance

With the growing number of group company and expanding scale of operation and business,most group companies have established internal audit institutions to supervise and evaluate the Group's operations.However,there has been a series of corporate governance issues.Therefore,it is of great significance to analyze how the internal audit of the group company plays the function of corporate governance and the sustainable development of the group company.On the basis of researching domestic and foreign literatures,this paper expounds the related concepts,and starts from the elements of COSO enterprise risk management framework to explain the relevant theories of internal audit to play the corporate governance function.It is suggested that the internal audit of the group should be the process of corporate governance audit,including strategic audit,risk management audit and internal control audit,so that internal audit into the corporate governance,to play its role in enhancing the level of corporate governance.Based on the theory and practice,we use the related theories mentioned above to carry out internal audit research based on corporate governance for Y Group.The thesis focuses on finding out the problems which exists in the Y Group's internal audit to play the corporate governance function and analyzing the reason.In the view of the existing problems,the Y Group's internal audit is fully involved in the specific improvement measures of the corporate governance process,including the establishment of the Audit Committee;strengthening the strategic development process of comprehensive information audit;strengthening financial matters in advance and risk of the audit,paying attention to financial matters to control the audit of major events;increasing the audit of information and communication elements;establishing and improving the relevant security measures.Through the theory and case analysis,it is concluded that the internal audit institution of the group company should participate in the process of corporate governance.Specifically,including: the establishment of the internal audit institutions;strengthening the strategic audit,risk management audit and internal control audit;in the relevant safeguards measures to establish a sound system of protection,effectively stimulating the work of the auditors enthusiasm.