Research On Internal Audit Issues Of Z Trust Investment Company

According to China's trust industry association issued "China's trust industry development report(2017)showed that at the end of 2017 China investment trust assets has reached 26 trillion yuan,the stable development of the trust industry is becoming increasingly important for the entire social and economic stability.Around but only in 2017,the China banking regulatory commission is due to inadequate due diligence,the trust property management prudent obligation not punished companies internal control problems,such as,a series of fine highlights the Chinese trust and investment companies in the internal control problems.Internal audit as the important part of enterprise internal control,can play an important role in the company management and risk management,therefore improve trust investment company's internal audit work,is very important to the steady development of the trust industry.The author selected case Z trust and investment companies as the sample for analysis,because of its asset management scale is larger,the information disclosure degree is higher,in 2016,was punished because of the internal control management does not reach the designated position,these can all be for the whole of trust and investment company a good sample for the study on internal audit problems,make the optimization Suggestions and countermeasures of late have practical significance.The author in Z trust and investment companies in the internal audit work of many business to find out the common problems: problems of internal audit system,unreasonable internal audit process,internal auditors relatively insufficient quantity and quality,and for the reasons behind the question has carried on the corresponding analysis,these are put forward Suggestions and countermeasures for late optimization provides the reasonable support and support.For Z problems existing in the internal audit work of trust and investment company,the author read academic literature and trust and investment company actual work requirements,theory with practice to put forward: your audit committee,set up the system of general auditor;Reasonably set the scope of audit and conduct full cycle audit;We will further broaden the channel of talents and improve the follow-up training mechanism.Hope that through the optimization Suggestions and measures are put forward,to enhance the level of trust and investment corporation internal auditing,and enhance the level of the whole company operation and risk management and realize the healthy development of trust industry.