Research On The Realization Path Of Value-added Internal Audit Value

The constant changes of external economic environment and competitive environment require enterprises to further improve their management and governance level,and internal audit is an important part of it.Traditional internal audit mainly realizes the goal of reducing the direct resource loss of enterprises and the expected loss caused by some violations through internal supervision and inspection.However,internal audit itself has inherent independence problems,as well as the complex and changeable external competition environment have put forward new requirements for enterprise internal governance.The realization of value added by internal audit participation in governance is more important than the realization of the supervision and inspection function,which is more consistent with the characteristics of internal audit serving the organization and understanding the internal information.The value chain theory is organically combined with value-added internal audit theories.Under the guidance of multi-dimensional theory,the automobile manufacturing company B is selected as the audited unit of internal audit,and the specific audit process,audit standards and audit results conducted by the internal audit department of the group where Company B belongs are understood.Based on the value chain,the realization path of audit results in case audit activities is studied.Then,through multi-channel data collection and analysis,the impact of case value-added internal audit activities on the operation of Company B is evaluated,and the specific functional path,audit means and implementation characteristics of value-added internal audit "value added" objectives from the perspective of value chain are summarized.First of all,through literature analysis,taking the function of internal audit,value-added path of internal audit and value-added internal audit from the perspective of value chain as the theme,the existing literature is sorted out,the connotation and characteristics of value chain theory and value-added internal audit theory are analyzed,and the idea of organic combination of the two is discussed.On the basis of literature analysis,this paper explores the internal coupling between the value chain theory and value-added internal audit theory through theoretical analysis and theoretical summary,and according to the corresponding concepts and theoretical characteristics,analyzes and studies the theoretical path of valueadded internal audit to help enterprises realize the goal of "value added" in enterprise internal audit under the guidance of value-added internal audit theory and value chain theory.Further introduce the audit case of Company B,analyze the process,means,function path and final results of internal audit activities in specific audit cases,and analyze the realization degree of the "value added" goal of internal audit of the company in the case combined with relevant data collected through multiple channels.It summarizes how to carry out audit work based on the value chain,how to use the advantages of internal audit information and other features to help organizations improve value chain management and enhance operating efficiency,so as to achieve the goal of overall value added.Provide suggestions on specific principles and implementation methods of value-added internal audit in actual audit activities based on the value chain,and make a modest contribution to improving the ability of internal audit to promote the increase of organizational value in practice.