Research On Internal Audit Management Of S Group

Since the 21th century,with the continuous innovation and development of social economy and science and technology,China’s industrial structure has been constantly adjusted and updated.A variety of emerging industries have sprung up like mushrooms.The social and economic structure has gradually become more perfect and sound under the impetus of new technological innovation and the continuous emergence of transnational corporations,bringing opportunities and challenges to domestic enterprises.And with the rise and progress of Internet technology and electronic information technology,enterprise office processes are gradually networked,financial management systems begin to realize data sharing,and internal audit gradually develops from the traditional audit model to a new audit model that covers new work ideas and ways of thinking.Under such social background,China’s private enterprises are also developing steadily in the environment of global economic integration,and their system settings are becoming more and more perfect.Many private enterprises have gradually established internal audit institutions,and began to gradually improve internal control,strengthen business management,and improve enterprise efficiency with the help of internal audit.However,some common problems and obstacles have gradually emerged in the implementation of internal audit.Faced with these problems and obstacles,enterprises should constantly reflect on whether their business models,business methods and development strategies are keeping pace with the times,keep alert to various risks that may exist in enterprises,and actively take effective internal control management measures such as internal audit to prevent the irreversible consequences of risk accumulation.As a private enterprise,S Group has made great progress in business development,financial management,internal control and other aspects,but its current internal audit system still has some shortcomings.While the audit methods and internal audit system are fully improved and developed,uncertainty is also increased,and operational risks are increasing day by day.Under the circumstances that China’s policies and regulations are not perfect enough,and the enterprise’s own pattern has not been improved to a certain height,S Group’s internal audit scope does not fully involve the entire enterprise management link,but solely focuses on the compliance of financial data.The audit operation process needs to be improved and improved.In addition,there are also a series of phenomena such as unreasonable resource allocation,imperfect internal audit institutions,and weak awareness of risk prevention and control,which lead to low efficiency,lack of independence,low proportion of professionals,inadequate use of audit results and other problems of S Group’s internal audit,and can’t effectively disclose the loopholes and defects in financial management and business operations.The author hopes to find out the existing problems in internal audit of S Group by investigating and studying the current situation of internal audit of S Group,referring to the internal audit management cases of well-known enterprises at home and abroad,and analyze the reasons for the formation of relevant problems.From the aspects of enhancing the awareness of audit risk prevention,optimizing the internal audit architecture,speeding up the information construction,and promoting the application of audit results,the author puts forward constructive suggestions that can be implemented specifically for relevant problems,Assist S Group to establish a perfect and professional internal audit supervision system.