The Optimization Study On Marketing Internal Audit Of CW Group

In the face of increasingly complex external operating environment,the operational risk of the private enterprises is on the increase.CW group is a electrical appliance manufacturing company,a private listed company in Hong Kong.In recent years due to legal regulation and market competition pressure,the company is in great need to improve the level of risk management.In 2015,The board of directors of group set up the risk management department and cooperated with internal audit department,which was aimed to make the internal audit department improve the group’s risk management ability.This means that the group gave the internal audit department a new mission.The marketing internal audit is one of the three internal auditing tasks in CW group.Because of its high frequency of work,the audit heavy tasks and the high misstatement risk,it becomes a weak part in the internal audit activity.This article uses some research methods such as literature review,case studies and refers to some related research results about the internal audit,which is based on the accountability theory,the internal audit goal theory and risk management theory as the theoretical basis.It introduces the basic situation of CW group,operating characteristics,the development and the position of the internal audit department.It also gives an example as X office marketing internal audit case for describing the present situation of CW group marketing internal audit.At the same time,it reveals the problem of which the lack of risk management consciousness and risk assessment procedure,non-standard audit process,audit method backward,too simple audit report,lack of good audit communication,lack of internal audit team quality and dynamic,the performance evaluation dimension of the audit project is single and so on.It also analyzes three cause of the problems where internal audit consciousness have not been changed timely,internal audit resource allocation is not in place,and the internal audit system of the group is updated slowly and then comes up with some improvement measures.Measures mainly include:attaches great importance to the risk management activities of marketing internal audit,optimize internal audit procedure and internal audit method,rich the internal audit report contents,improve audit communication,strengthen the construction of internal audit team,improve the internal audit performance evaluation system index etc.There are three safe guard measures as organizational culture,system updates and information construction are developed based on the group level.The paper studies CW group marketing internal audit problems and puts forward the corresponding improvement suggestions.Trying to improve the level of the CW group marketing internal audit further,and improve CW group’s risk management work with internal audit.At the same time provide the reference for the same type group company marketing internal audit construction.