Research On Internal Audit Management Of State-Owned Enterprises In China

The objectives of the internal audit are defined as "increasing value and improving the organization's operations" in the International Practice Framework for Internal Auditing,which has a mission to meet the requirements of the organization.The implementation of internal audit objectives requires the chief auditor to effectively manage the internal audit activities,but the process of internal audit management of our country's state-owned enterprises is still in a slow forward stage,and the internal audit management level of state-owned enterprises still needs to be further improved.This paper takes the NY Group as the main case,takes the five parts of the plan management,the team management,the communication management,the system management and the result management as the prerequisite to cooperate with other state-owned enterprises and the private enterprise outstanding practice case,uses the related theory,Strengthening the Internal Audit Management of State-owned Enterprises to Promote the Realization of Value-added Targets.Specifically,this paper is mainly from the following parts of the study:First of all,combing the internal audit and internal audit management of the relevant literature and inductive analysis,on the basis of this combination of fiduciary responsibility theory,system theory and value chain theory,the definition and connotation of internal audit management and internal audit management in improving internal audit work Quality and efficiency,and promote the realization of value-added objectives of the important role to be clear.Secondly,the descriptive analysis method is used to analyze and study the present situation of the internal audit management of state-owned enterprises in China,and the remaining areas are analyzed.Thirdly,from the aspects of plan management,team management,communication management,system management and result management,the author analyzes the internal audit management of NY Group,and analyzes the contents of the project,The basic situation and characteristics of the introduction and analysis,and summed up,extract the practical value of which the experience of practice.Finally,from the relevant theoretical research and practical experience in practice,aiming at the practical problems existing in the internal audit management of state-owned enterprises in our country,we propose specific solutions from five aspects:plan management,team management,communication management,system management and result management.Countermeasures,hope through the relevant research,China's state-owned enterprises to carry out internal audit management work to give some help.