The Discussion On Internal Ardit Problems And Countermeasures Of M Company

As one of the three types of audit,internal audit is different from government audit and social audit.Internal audit is the product of enterprises to adapt to the social and economic development.It provides an act of self-restraint for enterprises to strengthen their own internal management.For most enterprises,internal audit is an important way to evaluate the effectiveness of internal management.It is to control the risk of enterprise management as the goal,the audit system specification method of internal control,risk management and corporate governance aspects of evaluation and feedback,to maximize the value of business.But in recent years,a series of financial scandals,major financial events frequently occur,and relevant national laws and regulations issued that the focus of the internal audit activity by a simple audit to management audit,people begin to pay more attention to the role of internal audit in the company's internal management.Since the 1990 s,with the speeding up of market economy system reform in our country as well as the economic globalization and the rapid development of science and technology,internal audit in our country as an important component of enterprise internal management has been an unprecedented development.By the end of 2016,there are a total of more than 60000 institutions of internal audit,180000 internal audit practitioners,around 500000 audit project in China.Through investigate problems such as disciplinary violations and loss waste,internal audit improves the efficiency of economy about 100 billion Yuan which made great contribution of rapid healthy and orderly development of national economy.Nevertheless,we must acknowledge that western companies are significantly more advanced in their internal audit research than our country.More in our country was studied for the state-owned enterprises and institutions,the private enterprise that has a lot of blank,the private enterprise internal audit conducted by the time is short and has not yet formed a set of guidance,so it is difficult to meet the demand of private enterprises rapidly expanding at the present stage.therefore,from the needs of the development of social economy and the present situation of our country's internal audit,internal audit in our country there are problems and the insufficiency,it needs further improved.Based on the above analysis,this article selects the M company as the research object,because M company is the top 10 in the domestic automobile industry,which rates as the fastest and best growth automobile industry enterprise in China.Therefore,the internal audit of M company has certain representative.By following the way offollow the problem-analyze the problem-solve the problem.This article puts forward the new thought to improve the quality of internal audit through study the current situation of enterprise's internal audit,indicate the question and mirror the advanced experience of same industry.This article has carried on the analysis from the following several aspects:First part,introduction.This part mainly summary the domestic and foreign literature by point views.Domestic scholars also aware of the problems existing in the internal audit.Second part,internal audit summary.This part include connotation,main content and theoretical basis of internal audit.Emphatically summarized theoretical basis,responsibility theory,internal control theory and corporate governance theory to analyses the theoretical basis.Third part,internal audit present situation.By means of introduce M company's basic situation and the present situation of internal audit,which leads to the M company existing problems and the reasons below.Forth part,existing problems and reasons analysis of M company.Although as one of the hundred companies of the country,M company still have the problems in the internal audit.As a result,lack of knowledge,unsatisfactory environment,poor quality of employees and incomplete institutional constructions are the main reasons.This part of the problem and reason analyses can reflect the status of internal audit in the enterprises of our country.Fifth part,experiences learning from good company in the same industry.In this part we draw lessons from the U.S.auto giant General Motors Corporation(the following is the GM company)about its researches and development experiences in internal audit,which can sum up the enlightenment to Chinese auto industry,not only in setting up the scientific system of internal audit in our country,but also in paying more attention to the management of the internal audit and method innovation.Sixth part,suggestions about the internal audit of M company.In this part we put forward the corresponding solutions about M company's existing internal audit problems respectively from the selection system,work flow,target positioning three aspects.The seventh part is the conclusion and prospect...