The Internal Audit Research Of S Group Based On Corporate Governance

Since China’s accession to the WTO,economy has grown rapidly and economic behavior has become increasingly international.Internal audit has played an active role in standardizing corporate governance,improving business management and improving economic efficiency.But at the same time,we also see that in the process of development,internal audit increasingly exposed such as unreasonable establishment of internal audit institutions,unclear subordination,lack of internal audit human resources,lack of internal audit quality control and evaluation system and a series of problems to be solved.As an important part of China’s current economic activities,enterprise groups,with the expansion of enterprise groups’ scale and diversification of business scope,promote the continuous reform of the organizational structure and governance mechanism of enterprise groups.As an important part of corporate governance,whether internal audit can meet the management needs of enterprise groups is an urgent problem faced by enterprise groups in corporate governance.This paper use case study method to study the optimization of internal audit in S enterprise group from the perspective of corporate governance.This paper first theoretically analyzes the relationship between internal audit and corporate governance and the role of internal audit in corporate governance,and further expounds the status and functions of internal audit in enterprise groups.Then,it analyzes the problems existing in the internal audit of S enterprise group in such aspects as independence,organizational status,audit scope,audit quality and human resources.Finally,in view of the existing problems of internal audit,this paper proposes the internal audit optimization countermeasures that are suitable for the strategic development of S enterprise group from the five aspects of internal audit organization mode,audit procedure,audit scope,evaluation system,and human resources,combined with the positioning and responsibility of internal audit in the corporate governance of the group.This paper addresses the problems existing in internal audit from the perspective of corporate governance,enriches the application cases of internal audit,and is conducive to standardizing the corporate governance structure of state-owned enterprise groups and improving the governance level of state-owned enterprise groups.