| With the continuous development of society and economy,the economic environment has become more diversified,the business operations of enterprises have gradually become more complex and diversified,and all circles of society have higher requirements for internal audit,internal audit is no longer just to monitor and evaluate the financial affairs of the enterprise,but needs to participate in the management process of the enterprise,create more value for the enterprise,and develop towards the value-added internal audit.The International Association of internal auditors(IIA)has also changed its definition of internal audit in recent years,and IIA believes that internal audit should play a role in adding value and value to the organization,it means that the internal audit has entered a new stage of development,so the value-added internal audit is of great significance to the reform and upgrade of the internal audit.Based on the case study method,combined with literature research method and field investigation method,and on the basis of collecting and consulting relevant materials,this paper takes W Automobile Manufacturing Company as the research object,based on the operation,strategic objective and implementation of internal audit of W Automobile Manufacturing Company,this paper studies the value-added internal audit of W Automobile Manufacturing Company,starting from the existing problems of internal audit of W Automobile Manufacturing Company,the main directions of value-added internal audit are proposed:(1)to carry out the integration of “Property audit”and expand the value-added perspective of internal audit;(3)enhance the authority and independence of internal audit and improve the conversion rate of internal audit results;(4)realize the internal audit informationization and improve the value-added efficiency;(5)carry out the strategy-oriented audit according to the company’s strategic situation;(6)improve the internal audit performance appraisal system,increase Your motivation.Starting from the value-added point of internal audit,this paper makes an in-depth analysis on the construction of the value-added internal audit system,and combining with the existing problems,puts forward some solutions so as to give full play to the value-added role of internal audit in the course of company management,for the management decision-making to provide effective reference information for the company to create more value.Value-added internal audit as a new direction of the development of internal audit,it also needs to conduct more in-depth research on the practical application of value-added internal audit,based on the situation of automobile manufacturing companies,this paper provides reference for Chinese manufacturing enterprises to implement value-added internal audit,improve the level of internal audit,and form a more perfect internal audit system. |
