Discussions Of Pudong Jinqiao Company Internal Audit Issues

In 1983,China began to establish an internal audit system,so far internal audit has been developing in China for more than 30 years.Economic development of the enterprise management mode and management system at the same time get improved,but there are still some deficiency in the corporate governance and internal control,in the practical work of internal audit services standards,internal audit institutions set up confusion,fuzzy positioning and other internal audit functions.The internal audit function can't be fully played and the ideal internal audit effect can't be achieved,in large part because the existing internal audit system cannot adapt to the increasing risks of enterprises.After years of internal audit in our country has got some development,but there are still many defects in the process of concrete work,these deficiencies hindered the healthy and sustainable development of our country enterprise.In order to strengthen internal control of enterprises,improve corporate governance structure,avoid operation and financial risks more effectively,it is necessary to carry out internal audit work.In modern enterprise management system,internal audit is an important link in corporate governance,not only is the means of self-discipline,internal audit work can be found more effective and supervision of corporate governance issues,improve the corporate governance structure.The evaluation of internal control system,including internal control system problems and internal control system execution,etc.,rely on the effective implementation of internal audit work.Internal audit in the process of corporate governance and internal control can help to identify problems and put forward corrective measures in time to help prevent enterprises from operating and financial risks.Improvement in recent years,our country enterprise system,internal audit institutions also gradually clear,become an important department of internal audit department,help to improve the system of internal control,to guide the healthy long-term development of enterprises.One of the key developments in the pudong new area in Shanghai is pudong jinqiao co.,which has become an emerging industrial base with a large scale.In 1995,Pudong Jinqiao was recommended as one of the listed companies that operated in a standardized way,and Pudong Jinqiao company established a set of internal audit system through exploration.Although the company's internal set up internal audit system,but at the beginning of the 21 st century have taken place in pudong jinqiao together about 1 5 million yuan bank deposit stolen events,this event is a result of aseries of problems on the internal audit system,such as internal audit failed to implement the principle of checks and balances,the lack of internal audit supervision function,lack of internal audit staff appraisal system and internal auditors responsibility consciousness is weak.Pudong Jinqiao company is behind of the internal audit problems reflected in the current common problems of the internal audit of listed companies,so for the Pudong Jinqiao company internal audit problem research has great practical significance.In this article,on the basis of related literature,in Pudong Jinqiao company detailed description on the current situation of internal audit,internal audit in the Pudong Jinqiao company internal audit are pointed out narrow field,the lack of internal audit supervision function,the lack of personnel appraisal system,the company's internal auditing technology lags behind,and internal auditors responsibility consciousness is weak and so on five aspects of the problem,and from Pudong Jinqiao company governance structure,internal personnel at all levels of the understanding of the internal audit and internal audit personnel quality and level of the three aspects to analyze the causes of Pudong bridge company internal audit problem,put forward to establish and perfect the Pudong Jinqiao company financial management system,continued to play a supervisory function of internal audit,improve the internal audit staff assessment system and improve the quality of internal audit personnel and professional level of four proposals to improve the Pudong Jinqiao company's internal audit system.The conclusion of the study shows that it is useful for domestic enterprises to experience Pudong Jinqiao company reference case study of the case of internal audit of Pudong Bridge Company,in order to improve the construction of the internal audit system,the continuous function of internal audit.First of all,the improvement of the financial management system requirements between the implementation of accounting responsibility separation system,accounting personnel rotation system of various departments,mutual supervision system,financial management system innovation of enterprises to the maximum extent to avoid financial fraud.Secondly,to expand the scope of internal audit,strengthen supervision,supervision and evaluation of sustainability measures and focusing on follow-up audit and create internal audit quality assurance system is to strengthen the internal audit supervision means,these means to guarantee high quality of internal audit.Thirdly,to ensure the independence of internal auditors,establish an internal audit evaluation mechanism and reward and punishmentsystem,is beneficial to improve the internal audit staff assessment system,thereby enhancing the efficiency of internal audit.Finally,only internal audit personnel of high quality to meet the professional requirements of internal audit,internal audit personnel quality can not only from the number and quality assurance,but also to ensure the quality of internal audit staff from strengthening occupation moral construction,business training and the introduction of high-quality talents in these three aspects.