Research On The Construction Of L Company’s Internal Audit System

Since the Fourth Plenary Session of the 18 th Central Committee of the CPC,Chinese smes have ushered in greater opportunities for development.After ten years of development,the operation scale of Chinese smes has been expanding and the production efficiency has been greatly improved.However,under the new requirements of promoting the sustainable development of the market economy,Changes in the past economic structure is not symmetrical extensive development mode has become the difficulty of our small and medium-sized enterprises upgrading transformation.At the same time,China Internal Audit Association clearly points out that internal audit can improve the governance level of enterprises,increase the value of enterprises and achieve the goals of enterprises,but the premise is that enterprises should fully implement the risk-oriented internal audit mode in the whole audit system.At present,domestic commodity prices remain high,increasing industry costs;Regional conflicts have led to a sharp rise in global energy prices,fuelling inflation;These factors have increased competition in the commodities sector.L Company is a small and medium-sized enterprise established in 2013,producing all kinds of aluminum products.Although the development momentum is strong,the level of internal management is low,and managers pay more attention to technology and business than finance and audit,so the internal audit work of L company has not been developed accordingly.In this context,if enterprises want to stand firm in the fierce competition and gradually grow,the construction of a perfect internal audit system to improve the competitiveness of enterprises has a very profound significance.Based on the rich research results of scholars at home and abroad,combined with the theoretical knowledge related to internal audit,this paper analyzes the problems existing in the internal audit of Company L according to the development strategy,financial status and business status of Company L,and then chooses different internal audit modes according to the short-term and long-term strategic goals of Company L.Namely traditional internal audit mode and modern risk-oriented internal audit mode,and design the internal audit process and specific content under different modes.Finally,it provides some suggestions for enterprises to build internal audit system.Internal audit needs to be independent,auditors need to be competent,internal audit needs to strengthen information construction,enterprises need to introduce internal audit performance appraisal mechanism and establish risk early warning system and other conditions.Through the above series of research and analysis,the following conclusions are drawn: it is very necessary for enterprises to build the internal audit system.Enterprises should choose the internal audit mode suitable for the current situation of enterprises according to the strategic objectives of different stages.Although the modern risk-oriented internal audit mode is the general trend,before enterprises fully implement the risk-oriented audit concept,they should outsource the traditional internal audit business,so as to improve the audit level of internal audit in finance,business and management at the fastest speed and lay the foundation for the application of risk-oriented internal audit methods.