Research On The Improvement Of Internal Audit Of Company A Of China Construction Fifth Bureau

Wit h the development o f social econo my,enterpris e’ supply and growth o f are facing great risks in the highly compet it ive market.Risk-oriented internal audit mode is a new audit mode which can improve internal audit.It can integrate the business object ives of the enterprise so as to evaluate the risk management,internal contro l and management procedures o f the enterprise,and provide construct ive suggest ions to realize added value.Taking the implementat ion status of risk-oriented internal audit in China Construct ion Fift h Bureau as an example,this paper studies and analyzes its exist ing problems and puts forward perfect suggest ions to provide basic data fo r relevant research.Starting fro m the specific cases,this paper details the general situat ion o f a secondary subsidiary o f China Construct ion Fifth Engineering Bureau and its internal audit current situat ion.It co mes to the conclusion that the internal audit o f the case enterprise has so me problems,such as the comprehensiveness o f the audit has not been achieved,there is no reasonable risk management,the internal audit object ives and plans lack o f strategy,the funct ional orientat ion focusing on supervisio n and evaluat ion is too limited,and the reserve of internal audit talents and cadres is insufficient.The author probes into the reasons and found that it is caused by insufficient independence o f internal audit inst itut ions,too simplist ic funct ional structure,lack o f risk awareness,imperfect internal supervisio n funct ion and performance evaluat ion system,rigid applicat ion process o f audit means informat ization,insufficient professio nal co mpetence o f internal auditors,etc.Based on the principles o f object ivit y,co mprehensiveness and importance,co mbined with the responsibilit y object ives o f central enterprises,the strategic object ives and operat ion object ives o f enterprises,the author puts forward improving ideas and models.The first is to formulate the audit plan to highlight the enterprise strategic management,and then promote the coordinat ion between risk management and internal audit procedures to generate efficiency.Finally,it is proposed to take e cono mic responsibilit y audit as an example to implement the improved internal audit model.This is o f great pract ical significance to enterprises.