An Improvement Study On Internal Audit Of Shaanxi Institute Of Surveying And Mapping

As the first line of defense to screen out risk factors and eliminate potential risks in an enterprise,the internal audit department undertakes the tasks of optimizing the internal structure and raising the management effectiveness for the enterprise.Internal audit,an independent business,is playing an increasingly significant role in evaluating corporate governance,improving risk management and enhancing internal control in a company.However,many enterprises still hold a conventional view and working pattern on auditing.Shaanxi Institute of Surveying and Mapping,a time-honored surveying and mapping state-owned enterprise under the policy of “transition from public institution to enterprise”,particularly manifests this view and pattern.This paper,taking Shaanxi Institute of Surveying and Mapping as the object of study,sorts and induces the literature on function,optimization suggestions,and development frontier of internal audit,and introduces the relationship among corporate governance theory,risk management theory and internal control theory,as well as the relationship between internal audit and the three theories,thus building the theoretical foundation of this paper.It also provides an overview of the company and an analysis of its current situation on internal audit work,followed by a finding that its operational risk can be prevented and its supervision and management can be improved though the full play of the role of the internal audit.Moreover,methods including expert interviews,questionnaire and AHP(Analytical Hierarchy Process)are adopted to conduct an in-depth research on the current problems and causes on the internal audit work in Shaanxi Institute of Surveying and Mapping.The research shows that there are five problems in its internal audit work,including weak independence,narrow business scope,working inefficiency,low professional quality of personnel,as well as poor execution of audit results and five contributing factors,through the Delphi method,including relatively low positioning of internal audit department in the company’s organization structure,unclear functional orientation,poor technical methods,unreasonable personnel allocation and insufficient recognition of internal audit.Finally,according to the analysis above,the paper puts forward a series of measures to improve the current situation in internal audit including optimizing the working environment,ensuring the full play of its role,improving its work pattern,strengthening its team construction and attaching more importance to it.Through the case study of Shaanxi Institute of Surveying and Mapping,it is expected that this paper can provide a reference for the institute to improve its current work on internal audit,and at the same time a lesson for other state-owned enterprises of surveying and mapping to implement the policy of “transition from public institution to enterprise”.