Case Study On HA TV Project Internal Auditing

In recent years,with the improvement of living standards and the continuous diversification of spiritual life,the film and television industry as an integral part of the cultural and entertainment industry ushered in a new round of opportunities.As the company continues to grow and develop,in order to provide high-quality film and television drama,occupy a competitive position,the scale of film and television project is getting bigger and bigger,the cost of investment is also larger and larger,resulting in variety of risks increasing.In addition,the film and television drama are shoot by a special crew,composed of a variety of temporary professionals,a special unit of production and organizational form owned by the film and television industry.Its production activities are complex and changeable;thus,it is necessary to conduct internal auditing on the entire project of the TV project so as to control the overall cost of the TV project,ensure the progress and quality of the TV series,meet the expected standards and enhance the operating efficiency and effectiveness of the company.To a certain extent,improving the company's industrial competitiveness is conducive to China's film and television media industry's sustainable and healthy development from the overall point of view.In order to study how to improve the effectiveness of TV project auditing,taking HA TV project as an example,this paper mainly introduces the auditing process from three phases: project establishment,filming and post-acceptance evaluation.In the audit preparation stage,this paper mainly introduces the audit objective,the scope of audit time and the division of labor.During the implementation phase of the audit,the audit procedures for the pre-planning stage,shooting and production stage and post-acceptance evaluation stage of the drama series are respectively elaborated.The main content of the audit end stage is the completion of the audit report writing.On the basis of case studies,explore the HA TV project audit issues.The author found that due to the diversification of audit items in the TV project,some of the audit focuses were ignored and the contents of the audit were not comprehensive enough.The preliminary planning audit was not thorough enough,the budget implementation audit was not strict,and the contract audit work was not in place.Besides,Due to the lack of a sound TV post-evaluation system,the post-evaluation audit of television dramas is insufficient.Due to the weak internal auditing consciousness of the company,the auditing environment needs to be further optimized.Due to the insufficient professional competence and experience of auditors,audit interventions are not timely.At present,audits on drama projects are still in their infancy.I believe that as long as the auditors expand the scope of the audit,strengthen pre-audit and in-process supervision and auditing efforts;improve the post-evaluation audit of TV projects;optimize the audit environment,emphasize the importance of internal audit work and improve performance appraisal and incentive mechanisms;Due to the lack of a sound TV post-evaluation system,the post-evaluation audit of television dramas is insufficient.The weak internal auditing consciousness of the company.Due to the insufficient professional competence and experience of auditors,audit interventions are not timely.At present,the audit of television drama projects is still in its initial stage,and these problems are caused by lack of experience and accumulation.I believe that as long as the auditors expand the scope of the audit,strengthen pre-audit and inprocess supervision and auditing efforts;improve the post-evaluation audit of television drama projects;optimize the audit environment,emphasize the importance of internal audit work and improve performance appraisal and incentive mechanisms;strengthen the timeliness of audit interventions,and improve the quality of auditors,and arrange on-site tracking of auditors.We can solve these problems,and the auditing work level of the HD TV project will be improved,and the company's operating efficiency and effectiveness will be improved.