The Research Of Internal Audit Based On Stakeholder Model Of Harmonious Type

In recent years, the financial statements of fraud are frequent outbreaks whether in China or in Western countries, such as China's Zhengbaiwen dawn of shares, silver Guangsha, Joan China source, Daqing friendship and Dahlman. Also Enron, WorldCom and Xerox Corporation in the United States. The fraud causing huge economic losses to the company, and also reflects the severe distortion of accounting information and a sharp decline of the audit quality. It seriously damaged the interests of the public and resulted a waste of social resources. Peoples showed great suspicion of the credibility on information that reported about company financial by auditors. From the micro-economic consequences, the company's financial fraud in the audit affectes the decision-making efficiency of audit stakeholders, and thus harm their interests. From the macroeconomic consequences,? the company's financial fraud in the audit courses an inefficient allocation of audit resources, and even courses the audit information market failures. Therefore, how to strengthen and improve the company's internal audit, and build a harmonious relationship in internal audit model-based and improve the efficiency of the internal audit become an urgent problem needed to be solved.This paper defines the harmony-based Internal Audit content based on the stakeholders. As the guide, it refers to a harmonious relationship between internal audit stakeholders .The point is to build a regulate relations between internal audit stakeholders even the interests of them. To follow the logic of harmony and win-win internal audit stakeholders interests, optimization of power allocation, and to achieve a balance of interests of the internal audit. To design and arrangement a system of harmonious relationship between the internal audit?stakeholders. This paper also analysis the basic and the internal audit effectiveness of this harmonious model, the formation of internal audit mechanism, influencing factors and their interactions. And try to build the framework of its formation mechanism map. Then try built an operation mechanism of internal audit mode to ensure it effective. Finally, study a case to verify the feasibility of the audit model.