Research On Corporate Process Audit Methods

Internal audit is an important part of modern management in Enterprise Inc.,after 30 years of reform and opening up,with the rapid development of economy and the continuous improvement of the market economy,the occurrence of significant changes in the management of the company internal and external environment,the role and value of internal audit has been understood,accepted and approved.Internal audit in a huge development opportunity,also facing severe challenges.Midea Group is a household electrical appliance manufacturing industry of large-scale comprehensive enterprise group,with modern enterprise governance structure perfect.The beauty of the internal audit since birth,has played a unique role for the development of beauty,but with beautiful transition strategy of enterprise,how to scientific audit,audit,audit system sustainable,improve internal audit work quality and service level,become the subject of internal audit of beauty.In order to seek greater growth and faster and better development,internal audit beauty began exploring the establishment of expert audit team,increase value for enterprise and service audit transformation.Process audit method is beautiful in the western advanced theory and practice basis,improve the operation of enterprises and increase the enterprise value for the better,promote the internal transformation of auditing occupation role,effective performance of internal auditing department of economic supervision and risk management characteristics,exploration of.In this paper,the key contents of internal auditing--risk management internal control and enterprise are analyzed,discussed the influence of their role in the internal audit and internal audit.And then introduces the process management,background and related knowledge,proposed the enterprise can through the application of process management method,the realization of covering all kinds of management system requirements in business process system,value appeal also includes risk management and internal control of enterprises.Risk-based auditing is a new stage of the internal audit,based on the concept of risk oriented internal audit and basic method is introduced,analyzed the limitations of its essential requirement and method,put forward the concept of process audit methods,steps and contents.Flow is the best carrier of fusion of various enterprise management methods;process-based audit is a kind of method to business process framework as the basis,process audit method of structure building understanding and analysis of enterprise business.Process-based audit method is recommended in this paper.Using the method to carry out the audit process,not only to avoid the view of audit professional narrow,so that the process of the internal audit into enterprises value creation,also make the audit staff in the implementation of the audit program,the association can be established and effective enterprise overall goal,a comprehensive evaluation of the realization of enterprise risk management,control and governance processes.Process audit method embodies the essential requirements of risk oriented internal audit mode,has wide applicability,is a combination of internal audit development trend of auditing method.