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Research On Value-added Internal Audit Of A Company Based On Corporate Governance

Posted on:2019-08-14Degree:MasterType:Thesis
Country:ChinaCandidate:S Q WuFull Text:PDF
GTID:2429330548453796Subject:Audit
Abstract/Summary:PDF Full Text Request
The rapid development of internal audit has benefited from the rapid development of the global economy.With the China economy into the new normal,"The Belt and Road" initiative implementation of the deployment,bring a golden period of development for modern enterprises.Far sighted management is also constantly improving the construction of corporate governance structure.It also attaches great importance to the establishment of a more perfect internal audit department and effective play of the role of the internal audit department.Because internal audit and corporate governance are constantly improving and improving,the objectives of internal audit and corporate governance also tend to focus on increasing the value of enterprises.With the development of internal audit in recent years,internal audit has weakened the function of traditional inspection and supervision,and has become an internal audit to increase enterprise value.A company is a large enterprise listed on the Shenzhen Stock Exchange,in the face of the complicated economic environment changing,A companies continue to strengthen its industrial layout,in response to the state of developing sports industry layout,formation and main business complementary double main industry layout,establish a complete system of internal audit,improve their core competitiveness.Internal audit as an important means for the development of the company,but also to accelerate the transformation of audit from the perspective of transformation and upgrading,starting from the strategic perspective,play the value of internal audit in corporate governance,to achieve higher goals,increase organization value,guarantee the company's continued steady business A.Therefore,the transformation of A's internal audit department will transform the responsibility of the internal audit department from the traditional internal audit responsibility to the value-added internal audit responsibility,which is the direction for the future development of A internal audit department.To examine the problem of A company from the perspective of corporate governance,the value-added internal audit within the company as the research object,using the data analysis and chart analysis,and other means,and through the principal-agent theory and other research methods,studies the domestic and foreign research status in recent years on corporate governance and internal audit.With the knowledge of the frontier theory of internal corporate governance and value-added audit.First of all,starting from the basic theory of value-added internal audit and corporate governance,the status of internal audit in A company through the analysis of the A internal audit internal audit organizations exist unreasonable structure,internal audit staff enthusiasm is not high,the internal audit departments to carry out low efficiency problems.Secondly,the existing problems in the internal audit department of A company are analyzed.Finally,starting from the perspective of corporate governance,through perfecting internal audit incentive system,standard internal audit process,as well as national policies and other related aspects of the value-added of A company's internal audit puts forward some measures to ensure high level,promote value-added internal corporate governance under the effective development plan.The value-added internal audit can not only effectively improve the related problems of A company,but also promote the development of A company while playing the role of value-added internal audit,at the same time,it has a strong guiding role for other enterprises' rapid development.
Keywords/Search Tags:corporate governance, internal audit, value added internal audit
PDF Full Text Request
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