Value-added Internal Audit’s Problems And Countermeasures

With the economic globalization and the booming development of the market economy in our country,more and more Chinese entrepreneurs recognize how to improve the management level has become the primary issue.As an important tool of corporate governance,the position of internal audit in the enterprise is increasingly significant.For this purpose,internal audit needs to keep pace with enterprise and help them improve its management level in the fierce competition.At present,the value-added internal audit has not been fully popularized in our country,and the related applications are not mature enough yet.The relevant rules and regulations are still not perfect,highlighted performance in the following points:The first is that the internal audit department failed to establish the concept of adding value to the enterprise and still retains the traditional thinking of supervision and inspection.Secondly,the internal audit business area is still in surface layer.Risk management,internal control and corporate governance also need internal audit to expand and strengthen.Furthermore,the professional competence of internal auditors needs to be strengthened.The professional competence mentioned in value-added internal auditing is no longer merely the mastery of audit expertise,but also a profound understanding of the production and business activities of enterprises.In addition,the internal audit performance evaluation system is not effective,the internal audit results cannot be scientifically evaluation and their management recommendations cannot be follow-up evaluation methods.The fifth is the internal audit quality control is not in place,the quality of internal audit is poorly,unable to issue high-quality management recommendations,cannot really increase the value of the enterprise;lastly,The degree of informatization of internal audit needs to be strengthened.The backward audit methods affect the audit results,which is not conducive to the development of value-added internal audit.Different from our country,western countries started the research on value-added internal audit earlier.On the basis of advanced foreign experience,we can improve the internal audit of our country and promote the better development of value-added internal audit based on the problems encountered in the practice of value-added internal audit.First of all,internal auditors should establish the concept of value added and recognize the significance of internal audit to the value added of the enterprise.Secondly,auditor should deepen the service area of internal audit so that it can better exert its value.The third is to strengthen the overall ability of internal auditors for improve the quality of internal audit work.Fourthly,improve the performance evaluation system and establish the supervision and evaluation mechanism is also important.Last but not least,establish internal audit quality control system,improve audit method and improve audit quality should not be ignore.This article uses the standard research method,by analyzing the current situation of value-added internal audit application in our country’s enterprise,combined with China’s internal audit standards and related occupational regulations,mixed with accounting,auditing and management and learn from foreign practical experience,put forward for our country’s enterprise value-added internal audit development proposals.