Value-Added Internal Audit Research

The purpose of this thesis is to build a integrate system about value-added internal audit according to the internal audit definition ,which is advised by The Institute of Internal Audit (IIA) Seventhly in June 1999, and the "best practice" which is prevail on western country. The frame of the thesis is built on three dimension, the base of the frame is the definition of the IIA in 1999, the pole of the frame is risk management, the top objective is value-adding ideas, and the landscape orientation of frame is sustained by the internal control/ risk management/organizational governance field. The thesis include in four chapter. In chapter one, I try to define the value-added internal audit theoretically. The core of the thesis is chapter two. how does internal audit add value to organization in internal control/risk management/organizational governance field is explained by theory demonstration and case research in chapter two. In chapter three, I made a research on the prospect of value-added internal audit. Chapter four is the emphases and research end-result of the thesis. In chapter four, I want to propagandize value-adding ideology to Chinese auditors and facilitate value-added internal audit applying in Chinese internal audit practice, which is the aim and significance of the thesis. Normative approach is used to research on this thesis and "case research" is a feature of the thesis. At the sane time, I make use of many graph to demonstrate the idea of the thesis. The fruit of the thesis is making a integrate and systematic research on value-added internal audit , introducing value-added idea to Chinese auditors, and facilitating value-added auditing applying in Chinese internal audit practice widely.