Research On The Value-Added Path Of Internal Audit Based On Value Chain

With the development of information technology,modern enterprises are paying more attention to value chain management,aiming to increase enterprise value through evaluation and consultation on all aspects of the value chain.According to the latest development of Internal Audit Theory and Practice,its functions are gradually evolving from “supervision and evaluation” to “confirmation and consultation”.And then Value-added Internal Auditing is gradually becoming the mainstream model at home and abroad.As an important part of enterprise management consulting,internal audit plays an irreplaceable role in achieving enterprise value-added goals.It can be seen that both value chain management and internal audit serve the value-added goal of the enterprise.Therefore,the value chain management concept is integrated with internal audit,and the value-added path of internal audit based on the value chain perspective helps enterprises in complex The business environment implements effective risk management and control,and effectively demonstrates the internal audit confirmation and consulting functions,ultimately serving the future development of the enterprise and increasing enterprise value.This paper combines theoretical analysis with case studies to explore the value-added path of internal audit from the perspective of value chain and deeply explore the value-added functions of internal audit.Firstly,the basic concepts of related concepts and principal-agent theory,risk management theory,value chain theory,etc.are introduced.Secondly,based on the relevant existing research at home and abroad,the logical fit of the Value Chain Theory into internal audit is explored,and the factors that affects the value-added path of internal audit is analyzed.Subsequently,relying on the internal audit case of A Group,this paper analyzed the current situation of its value chain management and value-added internal audit development.It also pointed out the problems existing in the internal audit system of A Group and the causes of insufficient value added.Finally,it constructed the value-added path of internal audit from the perspective of value chain.This paper explores the value-added model of internal audit from the perspective of value chain,and combines the actual situation of the enterprise in this case to widen the value-added business scope of internal audit based on key value chain.It also discusses the key risk items and the achievable performance evaluation indicators that should be paid attention to in the cement enterprise's auditing in basic activities and auxiliary activities.This paper enable internal audit to participate in the optimization of the organization's value chain through exerting confirmation and consultation functions,improving the efficiency and effectiveness of organizational operations and helping companies achieve value-added goals.This paper provides a theoretical and practical reference for similar enterprises to expand the internal audit value-added path based on the value chain perspective.