Research On The Internal Audit System Of GK Collective Enterprise

Modern internal audit is an important part of the internal control system of the enterprise.It can effectively supervise and evaluate the internal operation efficiency and effect of the enterprise,and ensure the purpose of the internal control system of the enterprise.The internal audit of enterprises needs to establish a complete audit system with system and norms.A sound internal audit system can play the role of evaluation,supervision and control of enterprises,so that enterprises can achieve the intended goals.Since the 1970 s,the rural collective economic organization represented by“Wenzhou Model” and “Sunan Model” and based on the collective ownership of towns and villages has developed vigorously.Generally speaking,the relevant legal norms and system design for the development of collective enterprises and corporate governance are not perfect enough.The internal governance of township group companies is not perfect,and the government’s supervision on it is relatively weak.In the financial supervision and auditing system of collective enterprises,and the theoretical system is still not perfect.These factors have led to the current audit of collective enterprises still at a relatively low level,and the internal audit function has not been well played.However,with the growth and growth of township group companies and the continuous improvement of modern corporate governance structure,the internal audit of township enterprises has become more and more important.Optimizing the internal auditing mode of township collective enterprises,perfecting the internal auditing function of township collective enterprises and giving full play to the functions and functions of internal auditing are the necessary requirements for developing and expanding township collective enterprises and developing rural collective economy.GK group corporation,established in March 1993,is a township collective enterprise located in DK Town,D County,Liaoning Province.Subsidiary includes GK large market、GK water supply company and rice processing company.Along with the development of the group company,its internal audit system is constantly developing and reforming,and has overcome many shortcomings and difficulties,but there are still many problems to be solved.This paper starts from the introduction of the connotation of enterprise internal audit and the relevant theoretical basis of auditing.Taking GK Group’s internal auditing system as the research object,combined with the history and development of its internal auditing system,this paper expounds the status quo and existing problems of its internal auditing system.The reasons for the problems existing in the enterprise auditing system of GK Group Company,and then put forward suggestions and countermeasures to solve the defects of GK Group’s internal audit system from the aspects of improving internal auditing system,optimizing auditing center functions,and formulating scientific and rigorous auditing plans.It is expected that the internal audit system of GK group corporation can be further improved.