Research On Internal Audit Under Financial Sharing Mode

As a new type of financial management model,the implementation of the financial sharing management model has changed the internal environment of the enterprise greatly,which results in a huge difference between the traditional internal audit and the internal audit under the shared financial model.What impact dose the financial sharing management have on internal audit? What and how huge is the impact? What are problems faced by the enterprises which implement the financial sharing management? How should internal audit develop in future with financial sharing management? These are the practical and theoretical problems which need to be solved urgently.Firstly,after consulting a large number of domestic and foreign references in the early stage,this paper sorted out references from the aspects of internal audit,financial sharing mode and the impact of the implementation of financial sharing mode on internal audit.Then,it defines and describes the features and types of financial sharing mode,and the meaning,responsibilities,scope of internal audit,which lays a solid foundation for the following study.Then,in the form of questionnaire survey,this paper studies the influence of the implementation of financial sharing mode on the planning stage,implementation stage and completion stage in the whole process of internal audit.Through the statistical analysis and cross-analysis of the survey results and some problems,the study shows that the implementation of financial sharing mode has a great impact on internal audit,especially on the main responsibilities of internal audit,internal audit risks,internal audit methods,internal audit evidence,internal auditors and internal audit efficiency.Further study showsthat the internal audit risks mainly come from the authenticity of electronic data and off-site audit after the implementation of financial sharing mode.After the implementation of financial sharing mode,the form of internal audit risk is changed,and the lack of audit risk management level increases the risk of internal audit.The ability to analyze financial data and master information technology are the most important skills for internal auditors under the financial sharing mode,and also an important factor restricting the effective development of the integrity of internal audit work of enterprises.Then,through the case of WK company,this paper studies related issues under the financial sharing mode of internal audit.This paper introduces the basic situation of WK company and the implementation of financial sharing mode.Then,the paper moves on to study the mode of internal audit structure,responsibilities,system specification and internal audit work process of WK company,analyzing the problem faced by WK company in the process of internal audit implementation,such as audit risk management level,the lack of new internal audit experts,and low level of financial accounting data sharing.Finally,based on the case study of WK company,this paper analyzes the deficiencies of internal audit at the current stage under the financial sharing mode.Combined with the results of the questionnaire survey,this paper provides solutions for internal audit in the implementation of financial sharing mode,such as attaching importance to the application of information technology,cultivating comprehensive professional internal audit talents,continuously improving internal audit process and improving standards and laws and regulations.