Research On Social Responsibility Internal Audit Optimization Of R Coal Energy Group

At the entrepreneur symposium,General Secretary Xi Jinping pointed out that"enterprises have both economic and legal responsibilities,as well as social and moral responsibilities.Internal audit,as a means of company management,fully utilizes the functions of review,supervision,and evaluation throughout the entire process of enterprise production and operation activities.It has a positive behavioral effect of reducing corporate social responsibility risks,improving economic efficiency and sustainable development,and providing strong support for enterprises to achieve strategic goals.However,due to the voluntary,non mandatory,and short-term value disadvantages of fulfilling corporate social responsibility,while internal auditing mainly serves economic responsibility,the attention paid to social responsibility is generally insufficient,especially in evaluating and supervising the effectiveness of corporate social responsibility,which is relatively limited and not conducive to sustainable development of enterprises.This article uses the research method of combining case studies,literature studies,and questionnaires,taking R Coal Energy Group as the research object,to analyze the problems existing in the internal audit of social responsibility,and carry out optimization research for the existing problems.This article defines the concepts of corporate social responsibility and social responsibility internal audit based on elaborating the research background and significance,research content and methods;Introduce internal audit theory,social responsibility theory,and sustainable development theory,sort out and summarize literature on internal audit,social responsibility internal audit,and social responsibility internal audit evaluation.Based on the current situation of R Coal Energy Group’s internal audit of social responsibility,this article deeply analyzes the problems existing in the internal audit of social responsibility,and proposes feasible optimization plans:(1)improving the evaluation indicators of internal audit of social responsibility;(2)Improving the internal audit evaluation method of social responsibility;(3)Create a good environment for social responsibility internal audit:(4)Strengthen the disclosure of social responsibility internal audit information;(5)Establish a full coverage mechanism for social responsibility internal audit supervision.At the same time,corresponding safeguard measures have been proposed to ensure the long-term implementation of the optimization plan for social responsibility internal audit.This article helps R Coal Energy Group fully utilize the internal audit results of social responsibility to identify issues and timely rectify and optimize them,improve the effectiveness of R Coal Energy Group in fulfilling social responsibility,establish a good social image of the group,and promote R Coal Energy Group’s green,high-quality,and sustainable development.At the same time,it has certain reference value and significance for other coal enterprises to carry out social responsibility internal audit.The same time,it has certain reference value and significance for other coal enterprises to carry out social responsibility internal audit.