Research On The Problems Of Internal Auditing Information Value-added Path In Group

In various industries and fields of economy and society informatization level in the background of accelerating,the development of internal audit informatization in enterprise has been widely concerned.Independent and real internal audit informatization is the guarantee of healthy development of capital market,and help enterprises to strengthen internal control,perfecting the corporate governance.With the development of corporate diversification and the improvement of the internal audit function,internal audit information value-added for the increase of enterprise value becomes more and more important,helps the enterprise to adapt to changing market environment,realizes the property to maintain or increase its value,improves corporate profits.Although the present internal auditing information had added the value of enterprise,but internal audit information should added more value,so it should be one step closer to perfect the corporate governance,promote enterprise’s core competitiveness.LB group has been committed to the internal audit of informatization construction,implement the part value-added effect,but also has the phenomenon of insufficient appreciation.Due to the change of external environment and comprehensive development of strategic objectives of the group,the group must use internal audit information further to strengthen internal supervision,active prevention risk,achieve the effect of enterprise value.To sum up,this paper argues that internal audit information while improve the efficiency and quality of the internal audit work,increase the value of the enterprise,as one part of the value chain,but internal audit informatization is still insufficient,should further perfect value-added path,improve value-added effect.In this paper,by using the combined method of field investigation and case analysis,in-depth understanding of enterprise construction of the internal audit informatization.First of all,review the literature of internal audit informatization and the value-added path.Then,this paper expounds the meanings of the internal audit informatization,internal audit information value-added approach and related theoretical basis.On this basis,combining the present situation of the LB group internal auditing information,elucidating the necessity of research on internal audit information value-added path,and summarizing the present internal auditing information value-added effect.Then,explaining the lack of value-added internal audit informatization from the risk management,internal control,corporate governance.Finally,aiming at the shortcoming,on the basis of the value chain theory,puts forward many suggestions,hoping to increase internal audit information value-added effect,and perfect the enterprise internal audit information value-added path.