Research On Problems And Countermeasures Of Internal Audit Of H Branch Of China Telecom

In the process of deepening the reform of state-owned enterprises,China Telecom Corporation Limited adheres to the three transformation strategies of "intelligent network,ecological business and intelligent operation" of China Telecom,and develops steadily with the goal of "building a strong network country","building a first-class enterprise" and "building a better life together".As the core strength of the third line of defense,internal audit plays an active role in improving the company's management level,preventing risks and increasing the company's value.Therefore,it is necessary to study the internal audit of China Telecom Corporation Limited and give play to its unique governance and value-added functions.The author chose H branch of China Telecom Co as the research object,from the company's internal audit agency to set up the model,the structure of the internal auditors to a concrete implementation of internal audit services,based on the basic conditions of H company internal audit work description and analysis,the author thinks that the internal audit work of H province telecom company have room to improve.First of all,the internal audit of H province telecom company has problems such as weak independence of internal audit personnel,mismatching between personnel and internal audit business needs,and inadequate rectification and implementation of audit Suggestions.Second,for the specific internal audit business,the author found that H province telecom company has problems such as low quality of project construction project audit and inadequate internal control independent evaluation.Through further analysis,the author found that the ranking of thoughts,the internal audit team construction,and emphasis on internal audit,internal audit recommendations to carry out the etc is the cause of the problem,thus the author according to the actual circumstance of H company put forward the optimization for H company internal audit institutions,improve internal audit personnel quality,forward engineering audit threshold,improve the quality of internal control evaluation alone,and four aspects of strengthening the audit corrective accountability improvement countermeasures and Suggestions.