A Company Value-added Internal Audit Research Based On Value Chain Perspective

At the moment,technological advances have brought tremendous changes to enterprises.The wide application of big data technology helps enterprises improve the accuracy and efficiency of information transmission,and the value flow of enterprises has become more traceable.As a result,the management model of enterprises has undergone major changes and more value.As a result,corporate requirements for internal auditing continue to increase.Specifically,internal audit plays a more important role in corporate management.This not only has the function of supervising and managing,but also shoulders the responsibility of helping enterprises realize value-added.If the value chain theory can be combined with internal audit,the internal audit can be re-constructed based on the trajectory of value flow,and the internal audit business can be upgraded to the strategic management level,so that internal audit can penetrate into the enterprise value flow.In one aspect,such an auditing model can help enterprises supervise and manage economic activities and reduce business risks.At the same time,it can help enterprises to review and supervise their strategic decisions,ensure scientific decision-making,and then reconstruct business processes and optimize resource allocation..However,the current theoretical research on value-added internal audit based on value chain theory is still in its infancy,and has not been verified in practice.This paper will study value-added internal audit based on the value chain.First of all,combing the research status with domestic and abroad.The basic theories are synergy theory,information asymmetry theory and synergy theory.On the basis of these theories,we find the point of convergence between value chain theory and internal audit theory,and analyze the possibility of combining the two.Then,from the strategic level,the business process level,the auxiliary activity level,and the combination of capital flow and information flow analysis,the value-added effect of internal audit is applied to the value-added approach.Then,combined with the status quo of internal audit of A company,this paper analyzes the problems and reasons behind the internal audit of A company that fails to reflect the value-added internal audit function.Based on this,the internal audit plan based on value chain theory is constructed based on the value chain theory.Starting from the project,the audit plan,the selection of the importance level,the implementation of the audit,and the feedback to the audit report were carefully designed and selected.Finally,on the basis of ensuring the internal audit supervision function,it is proposed to improve the internal group of Group A.I will try to make a series of safeguards for auditing the role of value-added services.It is hoped that through the value-added internal audit research of A company,it will have some theoretical significance and practical reference value for the organic combination of internal audit of value chain theory and value-added service of value-added internal audit.