The Research On A Group Internal Audit Improvement Under The Financial Shared Service Model

With the continuous expansion of the company's scale,the demand for data sharing by large groups is growing.As a new type of financial management model,the Financial Shared Service Center(FSSC)has set off a wave of applications.Because the financial shared service model is very different from the traditional financial management model,it has big impact on internal audit.The traditional internal audit method has been difficult to adapt to the internal audit requirements under the financial shared service model.Therefore,enterprises have put forward new requirements for internal auditing under the financial shared service model.Based on the financial shared service model and internal audit theory,this paper takes the well-known real estate enterprise Group A as the research object.Firstly,it reviews the literature research related to FSSC and internal auditing.And then introduces the current situation of Group A's internal audit,Financial Sharing Center and the impact of financial sharing model on internal audit.Then,it analyzes the problems and causes of the internal audit of Group A under the financial sharing service model,including engineering project has not yet achieved full process tracking audit,the financial sharing center is not used as a new object of audit,the existing audit mode does not adapt to the development of the financial shared service center,and the overall quality of internal auditors needs to be improved.Finally,this paper puts forward corresponding countermeasures and suggestions for the existing problems,including pay attention to and improve the tracking system of the whole process of engineering projects,use BIM technology to support engineering projects to track audit work,increase auditing of financial shared service centers,optimize internal audit information platform and internal audit process,and strengthen the construction of the talent team of internal auditors under the financial sharing modelThis paper expects to case study to improve the quality and informatization level of the internal audit of the group enterprises,giving full play to the role of internal audit under financial sharing services,and provide strong support for corporate governance and the realization of goals.