Service-oriented Internal Audit Research

The report of the 19th National Congress of the Communist Party of China pointed out that the current national economy has shifted from a high-speed growth stage to a high-quality development stage,and has entered the development stage of the new era.The institutions as an organization providing citizens with public welfare services in the country.an important development in the national economy.The stage has a pivotal position.Under the background of the new era,with the continuous deepening of the institutional reform of China's public institutions,the reform of the governance mechanism of public institutions is also in full swing.In this process,internal audit has played a heavy lifting role in the improvement of the organizational management system..The internal audit's supervision and evaluation of the authenticity and legitimacy of the economic activities of the unit can effectively prevent the loss of state-owned assets and the corruption of public institutions,and ensure that the resource allocation functions of the institutions are effectively played:The evaluation of the whole process of control and the optimization proposal are beneficial to the establishment of the governance structure and the management system of the scientific institution.The internal audit of public institutions started late.Due to the uncoordinated development of internal audit and the low degree of matching of management systems.there are still many problems in the internal audit of state institutions.In the process of development,there are still problems such as the narrow scope of audit functions,the lack of internal audit,the inadequate construction of internal audit quality control,the backwardness of audit service construction,and the low level of audit information.These problems have affected the internal audit of public institutions.The development has failed to give full play to the role of internal audit services.The demand for internal audit work under the new situation at the current stage of the country cannot be fully realized.In the important process of the reform of public institutions.how the internal audit should play its role and how to expand its functions has become an urgent problem for the internal audit of public institutions.In this context the paper takes the service-oriented internal audit of the institution as the entry point and stands at the organizational level in the reform process of the institution.It puts forward that the internal audit of the current institution should change the traditional concept and complete the routine inspection of the business activities.It can enhance management awareness to monitor and identify risks,evaluate the effectiveness of internal control and the performance of business,and serve to improve internal management,thereby achieving organizational goals.creating value for the society and serving the public.