Research On Internal Audit Optimization Of Shanxi A Group

As the continuous development of Chin a's market economy,at present,more and more enterprise groups have begun to gradually diversify.However,the innovation of traditional internal audit is far from meeting the needs of diversified development of enterprise groups,which brings many new problems to traditional internal audit to some extent.It has already become the main problem and contradiction that enterprise group internal audit urgently needs dealing with and solving that the independence and authority of internal audit in enterprise groups,the function positioning of internal audit and the application of audit results,etc Although internal audit cannot directly bring benefits to the group,it can pr event risks for the enterprise and effectively play its functions of supervision,control and service in the operation process,so as to realize the goal of corporate governance and enterprise value-added.In this paper,the author conducts a comprehensive analysis and research on how to optimize the internal audit of group A by referring to the domestic and foreign analysis and research results and applying the method of combining theoretical resear-ch analysis and practical case study analysis.Firstly,this paper expounds the research background and significance of this paper collects and sorts out relevant domestic and foreign literatures,defines internal audit and related concepts,and expounds relevant theories of internal audit.Secondly,on the basis of introducing the organizational structure,mode,status and function of internal audit of A group,this paper puts forward the existing problems of internal audit of A group in five aspects:independence,system construction,audit process,audit scope and audit organization setting,The causes of these problems are analyzed.Thirdly,since the current internal audit status of group A cannot meet the requirements of its operation management and internal control supervision thus the optim ization plan of group A's internal audit is proposed according to the current actual situation of group A.To be specific,with internal control as the main line and enterprise value added as the purpose,on one hand,the operation mechanism of internal audit of group A should be straightened out.On the other hand,the internal audit mode suitable for the development of group A should be reasonably chose to broaden the scope of its internal audit,optimize the setting of internal audit institutions,and comprehensively improve the comprehensive quality of the audit team.In this way,the function of internal audit can be effectively played to provide A basis for the management of group A to make scientific decisions and promote the sustainable development of group A.