Study On Several Internal Audit Issues Of Nongovernmental Enterprises

With the opening and reform policy being carried out in the last decades, there has been a rapid expansion of nongovernmental economy in our country, at present, it has become the dominant sector of the national economic. Nongovernmental corporations, which is the individual of nongovernmental economy , becomes more and more flourishing with the steps from infancy to maturity. However, with the further development, it becomes a hard problem to establish modern corporation system for most nongovernmental corporation. As the main part of modern corporation system, internal audit plays an extremely important role in the aspect such as consummating the corporate government, establishing internal control system and strengthening corporate management. It is a necessary way to establish internal audit for nongovernmental corporation, and is the urgent need for the development of nongovernmental corporation.Under this background, the author is trying to have a discussion and research on the existing problems in the internal audit of the nongovernmental corporation by combining his own experience when working as an internal auditor for nongovernmental corporation. By combing theory and practice together and following the thought of staring from the past situation to the current situation ,then to the future and at last to the case study, by using the means of induction and the way of comparative institutional analysis, the thesis has involved the development of internal audit in no-governmental enterprises; current existing problems, the reasons and some solutions of the problems existing in internal audit of nongovernmental enterprises; creation of internal audit of nongovernmental enterprises and special case study.The author is trying to give some inspiration in the aspects of the theory and practice study of the internal audit in the nongovernmental corporation.The main content of the thesis are as follows: Firstly, by introducing the method of comparative institutional analysis, the author employs comparative study on the progress of internal audit between non-governmental enterprises and on that of international ones, by reference to the research method for historical comparative institutional analysis in institutional economics, and then summarizes the law of progress of internal audit, at last, the author discusses the law from the theoretic angle. Secondly, the author discribes the main problems existing in internal audit of nongovernmental enterprises, analyse deeply the reasons of problems, and then, in the base of the analysis give some solutions. Thirdly, on the base of the prevailing trend of the international internal audit, the thesis mainly makes analyse and research on some aspects which need to be innovated with instancy of the internal audit in the nongovernmental corporation such as strategic audit, risk leading audit and marketing internal audit to help to evoke creative sense of nongovernmental enterprises. Finally, the author gives his company as an example, by introducing the development, work method, worthy experience and problems of internal audit in nongovernmental enterprises, and trys to analyse understandably internal audit of nongovernmental enterprises through specific case.