Mengniu Group Credit Management Internal Audit Research

Internal audit is an effective system for senior managers to establish efficient interna l management and control,and it is a kind of confirmation and consulting service activity of independent and objective self-supervision,self-control,self-restraint and standardize d operation of the company's top managers and governance layers.As an important part o f the company's internal control and risk management,the establishment and operation of the company's internal audit is the main barrier and firewall to strengthen the company's resistance to operational risks,enhance its self-immunization ability,assume social respo nsibility,and effectively protect the rights and interests of investors.Credit and its manag ement are the foundation and key of the effective operation of modern companies,as the integral part of the overall strategy of enterprises,the distribution,use and management o f credit resources has become the main content affecting the value of enterprises and their management.With the rapid development of Mengniu Group's business,it is an increasi ngly prominent credit management problem,for which the internal audit of Mengniu Gro up has carried out an audit of the credit management of the group and its branches.Intern al audit not only found many problems in the company's credit management,with the hel p of credit management audit to further promote the overall development of the group's i nternal audit,Mengniu Group Internal audit gradually become the discovery,confirmatio n of problems and advice to the company value added.Under the background of the above practice and environment,this paper analyzes th e credit management audit carried out by the internal audit of Mengniu Group and the pr oblems found in it.The related problems of internal audit playing the role of value added through the implementation of credit management audit are analyzed.On the basis of clar ifying the related concepts of internal audit and its value-added theory,this paper expoun ds that internal audit provides the basic understanding of value added by the company thr ough the diagnosis of the problems existing in the company's governance,internal contro l and risk management,and then the credit management audit carried out by the Internal audit Department of Mengniu Group as a case,This paper analyzes the problems existing in the credit management process of the company found by the credit management audit,analyzes in detail the problems found by the Internal audit department in the two main cr edit behaviors of prepaid accounts and accounts receivable,and puts forward some sugge sted measures from the perspective of improving the company's credit management abilit y for the company to enhance its value.Thirdly,there are problems in credit managementaudit From the aspects of credit resources and credit management system,this paper pro vides countermeasures on how to improve the audit ability of credit management.Finally,summarize the group internal audit,put forward the future in the further development of credit management audit,at the company level and specific business implementation lev el needs to ensure the important matters,put forward the credit management audit and th e company's strategic interface and other specific recommendations Realization of credit management audit for enterprises to avoid risk to enhance the value of the basic goal.