The Research On Improvement Of Internal Audit In PQ Company

After the opening up to global market,China's private-owned small and medium enterprises showed the great prosperity and energy.It not only greatly improved but became the critical pillar of our economy.With the furious global competition,the private-owned small and medium enterprises must pay enough attention to their internal audition to confront the competition.However,for a long time,the overall development momentum of small and medium-sized enterprises has been fierce,the economic benefits are getting better and better,but the internal auditing work of small and medium-sized enterprises has not been developed accordingly.Internal auditing cannot play an effective role to promote the development of enterprises and the realization of enterprise goals.Under this background,perfecting the internal audit system and improving the internal audit work can better improve the management of small and medium-sized enterprises,increase economic benefits and promote the development of enterprises.Based on the discussion of the basic theories on internal audit and takes PQ company as the research object,This paper firstly analyzed the problems about internal audit settings,audit scope,audit plans,audit working papers and audit follow-up rectification.And then discussed in deathly the reasons of those problems combined with the characteristics of the small and medium enterprises and the enterprise.And finally put forward some relevant countermeasures and suggestions aimed at improving the internal audit problems in practice of PQ company.At the same time,it can also reflect the present situation and problems of the internal audit of small and medium-sized enterprises in our country,so as to provide reference value for the improvement and strengthening of the internal audit work of the small and medium-sized enterprises in our country to a certain extent.It is also of practical significance to reduce the operational risk of the company and improve the effect of company management,which will help the small and medium-sized enterprises to enhance their competitive strength and realize the sustainable and stable development.