Research On Internal Audit Issues Of KL Chemical Companies

Enterprise operation management can not be separated from internal audit,which provides a new research field and development direction for the development of internal audit.As an important part of modern enterprise system,internal audit has the significant significance to improve corporate governance and establish a sound system of internal control.Modern risk-oriented internal auditing is the internal auditor puts forward constructive opinion and the suggestion to evaluate enterprise risk management,internal control and governance according to the quantitative analysis of the level of the scheduled internal audit project priorities and according to determine the scope of the audit risk with a key.The auditor help enterprise management risk and realize the enterprise value increment independent witness and consulting activities with business risk analysis evaluation in the audit process.In recent years,with the continuous development of science and technology,Risk-oriented internal auditing as modern audit method has been increasingly common application in developed countries.Many scholars abroad and organization of risk-oriented internal audit from different angles,different areas for further research,the method itself is constantly improve,for making an important contribution to the development of risk-oriented internal auditing.Meanwhile,although the operation scale and scope of the state-owned enterprises in China are expanding rapidly,the process of improving the internal audit of enterprises is far from the pace of development.Many enterprises have not established relatively independent internal audit institutions,the audit system and process are still not sound,and even there is no perfect corporate governance structure.At the same time,people feel it is a pity that the current internal audit in our country stays in the financial accounts audit stage,internal audit is basically the use of technology and method of audit system based auditing outdated will inevitably influence the internal management of enterprises and enhance the value of enterprise development obstacles.Though a few researchers have proposed a theoretical study of the concept of risk oriented internal audit and basic,but for the research of risk oriented internal audit integrity is not completely formed,so this paper will be the modern risk oriented internal audit and internal audit of state-owned enterprises in our country combined,using case analysis to KL for chemical enterprises cases study using risk oriented audit method of internal audit certificate,Internal audit has played an important role in the development of enterprises as an important part of enterprise organization.It is no longer a supplement to national audit and external audit,but also an important institution that enterprises want to grow and develop actively.It can not only supervise the internal activities of the enterprise,but also provide effective management consultation for the development of the enterprise,and protect the development of the enterprise.Therefore,the internal audit work is an important content of modern enterprise management,is the enterprise internal control and management philosophy is an important part of the promotion,not only can improve the corporate governance mechanism,but also to strengthen enterprise management,improve efficiency;not only helps enterprise management decision-making effectively and realize the maximization of enterprise value,but also provide methods and ideas the new risk prevention,to enable enterprises to continuously improve the economic benefit.