Research On The Construction Of Value-added Internal Audit System Of M Media Company

With the vigorous development of the market economy,enterprises are facing more and more fierce market competition and their business risks are also getting bigger and bigger.By improving corporate governance,strengthening risk management and other means to achieve increased business value,become an urgent need of enterprises.Value-added internal audit emerged as a new stage of internal audit.In other words,internal audit,as an effective means of governance,ultimately helps enterprises achieve value added by evaluating and improving the effectiveness of risk management,internal control and corporate governance.At present,the construction of value-added internal audit system of enterprises in our country is still in a preliminary exploration stage,and most enterprises lack a highly efficient,comprehensive and practical scheme of value-added internal audit system.How the internal audit in practice,effectively add value to the enterprise,confused internal auditors,but also the problems facing business managers.Firstly,this study starts from the point that internal audit can realize the function of value added,expounds the entrusted economic responsibility theory,information asymmetry theory and value chain theory as the support of full text theory,and then details the domestic and foreign research literature about value added internal audit To comment,combined with the actual situation of the development of China's internal audit at the present stage,under the guidance of the theoretical system,put forward a value-added internal audit way to achieve value-added.Secondly,using the case analysis method,based on the actual cases of internal audit of M Media Company,the author summarizes the current situation and existing problems of internal audit.Based on the analysis of the causes of the problems,this paper constructs a value-added system that suits the actual situation of internal audit of the company.Finally,through the summary and analysis of the application results and application problems of value-added internal audit system of M media company,a series of safeguards that are helpful to its operation are put forward.Combined with the above empirical research,this paper provides a direction for the internal audit to provide a comprehensive transformation of value-added internal audit.It is also of positive significance to the current enterprises to deal with such issues as reform and innovation in the process of internal audit development.