Research On Internal Audit Led By Party Organization In State-owned Enterprises

The report of the 19 th National Congress of the Communist Party of China emphasizes that the most essential characteristic of socialism with Chinese characteristics is the leadership of the Communist Party of China(CPC),and the Regulations of the Audit Office on Internal Audit(2018)state that the internal audit institutions that perform the duties of internal audit of each unit shall work under the direct leadership of the Party organization and principal person in charge of the unit,and shall be responsible for and report to them.How to integrate the core role of the leadership of the party organization of state-owned enterprises into the internal audit work effectively and play a positive role in the internal audit work is a realistic problem worthy of our in-depth study at present and even in the future.First of all,this paper uses literature research methods and deductive induction methods,and systematically combs through the evolution of the core position of party organizations in state-owned enterprises,the relevant laws and regulations of the leadership of state-owned party organizations in internal audit,mainly in accordance with the Audit Office On Internal Audit Regulations(2018)and "The The 2019 Annual Internal Audit Guidance,on this basis,analyzes the institutional background and theoretical basis of the leadership of the party organization of state-owned enterprises since the 18 th National Congress,and secondly,combined with the existing literature and audit experience,studies the path of the internal audit of the party organization of state-owned enterprises.It is concluded that the Party organization of state-owned enterprises mainly leads the internal audit of the institutional set-up,the leadership of internal audit personnel management and ideological education,leading the internal audit strategic planning and the use of internal audit results in four aspects.Finally,through the method of field research,this paper analyzes its existing problems according to the current situation of leading internal audit of the Chinese Copper Party Organization,and on the basis of the previous research,puts forward that the Chinese Copper Party Organization should strengthen the optimization suggestions of the internal audit plan,the internal audit personnel management and the communication consciousness and the use of internal audit results.This article can enrich the theory of internal audit by studying the leadership basis and leadership path of state-owned enterprise party organizations for internal auditing.Second,it analyzes the current status of China National Copper Organization's party organization's leadership in internal auditing and how to strengthen the Chinese copper party organization's Leaders provide reference suggestions,which has a certain practical guidance significance.