Research On Internal Auditing Problems And Countermeasures Of Financing Guarantee Companies

Since the development of China's financing guarantee industry in the early 20 th century,it has made great contributions to the growth of SMEs.However,in recent years,the development of the industry has not been satisfactory.The guarantee giants have been in crisis and the guarantee companies have closed down.This has had a very bad impact on the overall image of the financing guarantee industry.The reasons are not only the macroeconomic downturn,the imperfect regulatory system of the financing guarantee industry,but also the lack of government support.The internal control of the financing guarantee company is imperfect,and the lack of internal supervision and risk control capabilities also lead to violations of laws and regulations.Frequent,the important reason for the decline of the industry.Nowadays,the types of guarantees are gradually enriched,and the collateral is more diverse.What follows is a greater test of the internal control ability and risk control ability of the financing guarantee company.In this context,based on the relevant theories of financing guarantee companies,this paper analyzes the current situation of China's guarantee industry,and takes X financing guarantee company as an example for further study.This paper is divided into seven parts: the first part is the introduction part,including industrial background,research significance,research methods,literature review,innovation and deficiencies;the second is related concepts and theoretical foundations,based on the analysis of financing guarantee industry,Including risk theory,internal control theory and internal audit theory,and combine the three through a theoretical summary,expounding the common theoretical significance of the three on the paper;the third is the introduction of China's financing guarantee industry risk analysis and internal audit situation The fourth is the introduction of the X financing guarantee company case,including the introduction of the basic situation of the X company and the introduction of the internal audit situation;the fifth is the analysis of the problems and causes of the internal audit of the X company.The problems before the internal audit reveal the existing problems,and analyze the five aspects of system,talent,independence,consciousness and system,and dig deep into the root of the problem.The sixth is to improve the internal audit recommendations and countermeasures of financing guarantee companies.According to the case analysis of X company,propose solutions to the problem one by one.From strengthening internal audit awareness,optimizing talent allocation,improving internal audit subordination level,improving the internal security system of financing guarantee industry,and innovating the risk warning mechanism of guarantee projects,the risk control and internal audit awareness will be deepened to all levels of the enterprise.The seventh is the conclusion and outlook.Because my experience in the guarantee industry is still not enough,the opinions are not very mature;in addition,the selected X company has certain limitations.Therefore,in the subsequent research,further research and study are urgently needed.I only hope that I can make some contributions to the research and countermeasures of the internal audit of financing guarantee companies through the research in this paper.