NFC Enterprise Building Value- Added Internal Audit System

IIA proposed in 1999 that "internal audit is an independent and objective guarantee and consultation activity,whose main purpose is to increase enterprise value and improve organizational operation".This means that the scope of the internal audit function has been extended to the value creation level,internal audit needs to transform its functions and create value for shareholders and other stakeholders.Value-added internal auditing is an auditing concept and a new trend in the development of internal auditing.In this paper,we take NFC as an example to analyze its ideas and countermeasures for constructing value-added internal audit system.Above all,this paper introduces the generation and development of value-added internal audit and explains the difference between value-added internal audit and traditional internal audit,clarifies the function of value-added internal audit and puts forward three ways of value-added internal audit,then it puts forward the elements,ideas,principles and concrete methods of building value-added internal audit system.Then,this paper makes an in-depth analysis of the status quo of the internal audit of NFC by collecting and sorting out the primary data of NFC and interviewing personnel of relevant departments,and points out the gap between the internal audit of NFC and the value-added internal audit system.After that,based on the characteristics of the NFC,this paper puts forward the value-added internal audit system construction scheme applicable to NFC,from the aspects of audit objective,organization structure,culture system,institutional system,personnel training and informatization construction,business system.Above all,such a conclusion can be drawn with a certain degree of confidence.This paper analyzes the development trend of internal audit,studies the need of value increment of internal audit,and discusses the construction of value-added internal audit system.On this basis,combining theory with practice,this paper takes NFC as an example to study the construction of value-added internal audit system,enriches the cases of enterprise value-added internal audit system construction,and provides certain practical basis for the development of value-added internal audit.At the same time,this paper is designed to provide reference for other enterprises to build value-added internal audit system.