Research On Improvement Of Internal Auditing System In Group Company

With the continuous development of the economy,the environment that modern enterprises are facing is becoming more and more complicated and the competition is more and more intense.To be unbeaten,we must cultivate internal strength.All the time,the internal audit has a deep internal professional theory and professional knowledge,good professional ethics and other natural advantages to make it become an important part of internal management in the enterprise internal control,risk prevention play with a huge role.Into the 21 st century,the United States after the outbreak of Enron and World Com,it is the gaze from the external re-transfer to internal corporate governance mechanism,the internal audit and board of directors,senior management,external audit and corporate governance known as the four cornerstone,internal audit has gradually become an important mechanism for improving corporate governance and the necessary means.From the perspective of risk control,focusing on the internal control of enterprises and improving the efficiency and effectiveness of enterprise operation,it is an important guarantee for enterprises to improve their internal strength and improve corporate governance.For the group company,internal audit is an important means to carry out internal management,corporate governance,achieve business goals,realize enterprise value appreciation and have a natural advantage,it is through the recognition and advisory functions,in accordance with the systematic,standardized Risk management and corporate governance,not only to help shareholders maximize wealth,but also to coordinate with the government,regulators,creditors,employees and other stakeholders,the relationship between the help of the enterprise finally realize enterprise value maximization.With the intensification of international and domestic market competition and the continuous development of the company itself,the internal audit has put forward higher requirements.How to build internal auditing system of the group company to integrate it into the internal management and corporate governance of the enterprise,to better play its role of value-added,not only is the internal auditors,scholars of audit theory deeply confused,Shareholder-oriented issues of common interest to all stakeholders.The research ideas of this paper are as follows: Firstly,summarize the relevant literatures of domestic and foreign internal audit theory,and demonstrate the internal audit's role in internal control,corporate governance and value-added through different countries' experts and scholars.The paper analyzes the status quo of internal auditing of H group,points out its influence on the reason of internal audit,and puts forward some suggestions on how to improve the internal audit system of group company,with a view to internal group Audit can play a greater role in corporate governance.The main contributions of this paper are as follows: This paper focuses on the combination of internal audit theory and practice,analyzes the internal audit problems of group companies and discusses how to improve the internal audit system of group companies.The paper puts forward some innovative suggestions such as establishing reasonable internal audit organization mode,creating a good internal audit environment,expanding and deepening the internal audit field,perfecting the internal audit quality management system and establishing the internal audit personnel training system.It is of great theoretical and practical significance for the construction of the internal auditing system of the group companies,the role of corporate governance and value-added.