| Marketing expenses account for a large proportion of the total expenditure of enterprises.With the development of modern enterprises and the intensification of inter-industry competition,the control and management of marketing expenses within enterprises has become an effective means of reducing costs.In order to solve the problem of internal marketing expenses control in enterprises,the construction of internal auditing emerge as the times require.However,the research on internal audit of marketing expenses in domestic and foreign auditing profession is insufficient at present,and cannot meet the needs of marketing expenses control in enterprises.The internal audit of marketing expenses control has not kept pace with the economic development of the times.This paper takes S company of state-controlled listed company as the research object,researches closely around the core point of internal audit based on marketing expenses control.Firstly,the thesis analyzed the current situation and development of internal audit in S company,and dissected the advantages and disadvantages of internal audit and its operation mechanism,then,it made a detailed analysis and research on the internal audit mode and internal audit process of marketing expenses currently adopted by S company,used expert scoring method to make a comprehensive evaluation,and used fishbone diagram to analyze the causes of the problems,improvement measures are put forward at the same time,combining with modern management audit theory in the end,the internal audit system of S company’s marketing expenses is optimized,and a new audit process of marketing expenses management is established,which put forward a new way of development for the future development of internal audit of S company’s marketing expenses.Through the case study of S company,we can see that there are many problems in the internal audit of marketing expenses control in modern enterprises.It requires the managers of enterprises to make a detailed analysis of enterprise’s own problems and the causes.According to the results of specific analysis,the internal audit system of marketing expenses in enterprise management should be optimized and improved,and at the same time the management audit theory of modern audit should be full used to guide the internal audit work,effectively promotes the comprehensive economic benefits of internal audit aiming at marketing expenses control in enterprises,and ultimately achieves the profit target of enterprises. |