Research On Value Added Internal Audit System Of Denterprise Group

Value added is the fundamental purpose of the existence and development of enterprises.With the rapid development of market economy,China pays more and more attention to the improvement of economic quality,which makes the business environment more competitive and faces more and more risks.Internal control,risk management and corporate governance are very important in modern enterprise management because they can strengthen enterprise management,prevent major risk losses,improve operational efficiency and achieve organizational goals.Under such conditions,the status of internal audit has been greatly improved,and a new value-added internal audit model has been developed according to the actual needs.In China,internal audit started late and developed slowly.Many enterprises have not a good understanding of the value-added internal audit,so that they have not found ideas and solutions in the innovation of internal audit mode.By using the methods of literature analysis,system analysis and case analysis,this study aims at using internal audit to help enterprises increase their real value.It combs the relevant researches on value-added internal audit at home and abroad,expounds the theories of principal-agent,risk management and cost-benefit,and summarizes the incomplete internal audit objectives,poor audit timeliness,incomplete audit scope,incomplete audit efficiency of D group This paper analyzes the problems of poor audit cooperation,insufficient audit power and single audit content,analyzes the reasons of one-sided understanding of internal audit,low audit status and insufficient audit innovation,establishes the value-added internal audit framework system of D group from three dimensions of cultural understanding,business construction and security support,and applies the system to the actual audit work,and achieves good value-added effect.Through this study,we can see that the theory of value-added internal audit has been relatively mature and rich,which well solves the problem of maintaining its own status and value faced by the internal audit of modern enterprises,makes the internal audit find a new development direction,and is powerful in the construction and development of China’s audit supervision system.This study also confirmed that the value-added internal audit system constructed by using the value-added internal audit theory in D group is feasible.It greatly improves the value-added ability of D group’s internal audit through the construction of cultural system,business system and security system.First,the cultural system can play the value-added role of value-added internal audit by promoting the function of business system and strengthening the security system.This paper summarizes four specific measures to enhance the construction of value-added internal audit cultural system of D group,including education and training,business summary,increasing communication and active publicity.Second,the business system is the core system of the value-added internal audit system of Group D.the internal audit of group D classifies the construction projects with the highest proportion of advertising revenue and large amount of payment into the advertising statistics department and the engineering audit department separately,and from the internal audit of group D,the comprehensive audit,the advertising review,the advertising audit,the advertising audit,the advertising audit,the advertising audit Starting from the three major business of engineering audit,this paper puts forward:establishing the audit objective of value-added,clarifying the starting point and foothold of audit;Expand the scope of audit to include parent company and subsidiary company,adopt the audit method of special audit,in-service audit and departure audit;Audit objects include internal control,risk management and corporate governance;Audit function includes confirmation and consultation to increase audit strength;Before the audit,the audit plan should be made according to the group’s strategic objectives and the risk level of the group’s business,so as to improve the scientificity and efficiency of the audit;Audit evidence collection system and multi-level review system are carried out to ensure audit quality;Conduct two-way audit report between the board of directors and the audited unit to ensure audit independence;Implement and expand the audit results through follow-up rectification audit and self inspection and self rectification;Establish the post audit system of advertising journals,move the audit gate forward,and improve the audit effect;Supervise the collection of advertising arrears,highlight the value of audit consultation;Expand the scope of project audit and carry out the whole project and whole process follow-up audit to ensure the efficiency of the group’s project funds.Third,the security system is the basis of D group’s audit business and the premise of giving play to the value of internal audit.The value-added internal audit system needs more audit resources to give play to the value-added ability.D grou’s security system provides necessary support from the professional talents,audit status,audit rights and other aspects that can improve the value-added efficiency of internal audit.