| Environmental issues are a focus of attention all over the world,and the path to achieve harmonization of economic development and environmental protection has become the focus of discussion.However,from the perspective of comprehensive benefits,the larger the scale of modern livestock enterprises is,the more serious the pollution will be.The state is also highly concerned about the environmental impact of the livestock industry and has issued many policies and measures to guide the livestock industry to reduce emissions and carbon.Livestock enterprises need to adhere to the concept of circular economy,shoulder corporate environmental responsibility and achieve the goal of green development.In the environmental protection and governance of livestock enterprises,internal performance auditing should actively play a supervisory,forensic and evaluation function to help enterprises improve performance management and corporate governance,indirectly increasing the value of internal audit performance and helping enterprises achieve high-quality green development.This paper takes the internal performance audit of C Livestock Group as the research object,and adopts the case study method,literature review method and field research method to study the current situation of its internal performance audit.This paper defines key concepts,takes theories such as fiduciary responsibility theory and 5E theory of performance audit as the theoretical basis,reviews relevant domestic and foreign literature and clarifies relevant theoretical bases,deeply understands C livestock group and its current situation of internal performance audit,conducts interviews with relevant personnel of the group and extracts key problem words,takes audit procedures Divided into phases,in-depth analyses and sorts out the main problems of the company’s internal performance audit.Based on the development requirements of emission reduction and carbon reduction in the livestock industry,in order to improve the performance management level of the group,problem-oriented,the internal performance audit optimization program of C livestock group is proposed to provide new ideas for the implementation of the group’s internal performance audit,respectively:(1)the audit preparation stage should be adapted to the group’s development requirements to reconstruct the audit objectives,and promote the prior and intermediate audit;(2)the audit implementation stage needs to broaden the performance audit content and in the audit implementation stage,it is necessary to broaden the content of performance audit,innovate techniques and methods,improve evaluation indexes,improve the evaluation system and promote the construction of informationization of the group;(3)In the audit report stage,it is necessary to enrich the disclosure of audit results and enhance the construction of audit opinions;(4)In the audit work stage,it is necessary to strengthen the follow-up audit and actively implement the rectification and improvement,and promote the linkage between the audit results and the performance assessment mechanism of the group.Finally,in order to ensure the smooth implementation of the internal performance audit optimization program of C Animal Husbandry Group,this paper proposes four safeguards to bring into: playing the value-added role of internal audit,strengthening the comprehensive quality of internal auditors,improving the internal performance audit environment,and establishing a sound risk warning mechanism.The research of this paper is conducive to the livestock group’s adaptation to the national requirements of circular economy development,helps C livestock group to carry out internal performance audit,promotes the group’s high-quality sustainable development,helps the group to achieve the goal of emission reduction and carbon reduction,improves the group’s operation and management performance,and also has practical reference significance and application value for other livestock enterprises to carry out internal performance audit. |
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