Research On Value-added Internal Audit Of C Group Company

Operating profit of the state-owned enterprises is an important part of the income of state-owned assets,and has made great contributions to the development of China’s national economy.It will have a greater impact on the development of the national economy as a whole,thus ensuring healthy economic running of State-owned enterprises is very important.’Although State-owned enterprises in the national economy in the important status,but with State-owned enterprises of constantly reform,most State-owned enterprises also not really set up a set of internal control system.It still exist many problem,which include the inefficient capital business and the equity structure imbalance of the company.Therefore perfecting the internal audit system of the State-owned enterprises can help its change from the traditional internal audit to the value-added type internal audit.It is of practical significance to study the value-added type internal audit of the State-owned enterprises in China.From these aspects of the contents and theoretical basis of internal audit,and the role of internal control,risk management and corporate governance have sorted out in this paper and introduced the case of the C group company through the standard research,literature research and case analysis methods.Firstly,this paper analyzed the problems and reasons of the C group company in the traditional type internal audit,and the need for value-added type internal audit.Secondly,from these five aspects of established a reasonable organizational structure,and improved the internal audit rules and regulations,and built audit quality control system,and carried out internal control self-assessment and follow-up audit have analyzed the measures and effect.Through the comparison of traditional and value-added type internal audit,it can get the enlightenment of the case.Finally,from these five aspects of broadening the scope of internal audit,and speeding up the construction of internal audit information,and providing the training about risk management and corporate governance,and strengthening the team construction have put forward the suggestions to help it improve operating efficiency and increase enterprise value about the State-owned enterprises.