Research On The Development Path Of High Quality Internal Audit In Private Enterprises

With the gradual establishment and improvement of the socialist market economy system,the private economy has been developing rapidly in recent years,and has gradually overtaken the state-owned economy in terms of economic contribution and technological innovation,becoming an important part of the national economy.In order to strengthen management and avoid risks,private enterprises pay more and more attention to the development of internal audit.In addition,with the development of enterprises,internal audit constantly improves its functions,devotes itself to helping enterprises achieve their goals,and plays an increasingly prominent role in improving governance,preventing risks and improving internal control.High-quality development of internal audit is a new concept of innovation and development of internal audit in the new era.With the emergence of the concept of high-quality economic development in China.At present,the practice of high-quality development of internal audit in private enterprises is still in the preliminary exploration stage,and many enterprises have not made clear the connotation of high-quality development of internal audit,and do not know how to achieve high-quality development of internal audit.This study on the fiduciary duty theory,value chain theory and internal control theory as the theoretical support of the full text,detailed combing internal audit requirements and functions of internal audit and internal audit quality aspects of the relevant literature,looking for internal auditing theoretical basis for the development of high quality,combined with our country present stage economic characteristics and the actual situation of the development of internal audit,put forward the connotation of high quality development of internal audit.This study adopts the method of case study,based on the actual case of internal audit of DH group,deeply analyzes the achievements and reasons of the high-quality development of internal audit of the enterprise,and conclude that the key to achieving high-quality development of internal audit in private enterprises is to solve the unbalanced and inadequate problems in the development of internal audit,from "quality change" and " efficiency change" two aspects carries on the practice innovation,and accordingly puts forward the development path of high quality internal audit in private enterprises,and put forward a series of safeguard measures contribute to its smooth practice.Through the above research,it can provide a path for the transformation of the internal audit work of private enterprises to high-quality development.At the same time,it can also provide some reference for other types of enterprises to solve the unbalanced and insufficient problems in the development of internal audit.