Research On Implementation Approach Of Audit Transformation And Development In AK Airlines

Since the reform and opening up,China's air transport industry has risen rapidly.At the same time,private airlines have also developed as a new force in the economic development of civil aviation,but their living environment is full of strong competitiveness,and they always face the risk of business elimination.The growth process of private airlines is full of thorns and challenges.In order to improve the competitiveness of enterprises and enhance the ability of sustainable development,private airlines must focus on risk control.At this time,the owners and management turn their attention to internal audit.However,with the increasing complexity of business activities and the gradual expansion of company scale,the traditional internal audit based on error checking and correction has solved the problems in enterprise management,and it is urgent to transform to the confirmation and consultation function oriented by value-added management audit.Therefore,under the new situation,it is of great significance for private airlines to study and discuss how to achieve the successful transformation of internal audit,improve the level of audit work and audit efficiency,and give play to the service function of internal audit,so as to improve the level of enterprise management and promote the value added of the company.In this background,this article to AK airlines as the research object,by reading a large number of relevant research literature at home and abroad,and summarize the comb,absorbing the relevant experts and scholars at home and abroad advanced theory about internal audit,internal audit with AK airline development present situation,as compared to find main problems of internal audit transformation,and analyzes the causes of the problem,then put forward the company internal audit transformation strategy.It includes the reform and improvement of the company's organizational structure and the establishment of internal audit institutions,the opening of a direct access to the high-level organizational structure,and the promotion of internal audit independence;Improve the internal audit system and establish the internal audit system of pre-event,in-process and post-event control;Improve the quality of the internal audit team,establish the external talent absorption,internal talent creation,improve the internal audit personnel treatment,strengthen communication and exchange of personnel quality improvement mechanism;Upgrade the level of attention of internal audit,pay attention to the macro strategy level evaluation,move forward the audit gateway,pay attention to the whole process audit;Explore the development of internal control audit,risk management audit and airline performance audit value-added audit;Improve auditing techniques and methods,and create multi-system interworking platform.