Study On The Problems And Countermeasures Of Value-added Internal Audi

The arrival of the new century brings about more opportunities for the development of enterprises, but also the ubiquity of risk. As Norman Marks said, for internal audit, there never is a time like this brought so great challenge and so abundant opportunities. In order to cope with the.changing environment, value concept has become the core concept of enterprise management, value added becomes the basic goals and primary aim of enterprise's management, and should give priority to adding value. Since IIA put forward the goal of value added, during the past 10 years, there was continuous research in theory and practice of value-added internal audit overseas. But at present, in our country, the practice of value-added internal audit is not common. And there are lots of problems that should be solved urgently in practice, Therefore, studying on the problems and countermeasures related to value-added internal audit has theoretical significance and practical significance.This paper adopts normative research methods, combining with data analysis and diagrams. First, this paper expounds basic concepts and theoretical basis of value-added internal audit, then analyses the problems existing in the process of practice. On this basis, it analyses the causes of the problems. After that, it introduces the theory research and development situation of value-added internal audit in the USA. Finally, according to our country's practical situation and the essence of problems, the paper proposes opinion and suggestion on the perfection of value-added internal audit on the basis of American and IIA's theory and practice experience.On the basis of consulting a large number of references and studying investigation reports that issued by related institutions, like Institute of Internal Audit of china, internal audit quality committee, the paper obtains the development status of value-added internal audit in our country. Based on the analysis, this paper obtains the weaknesses caused in the practice of value-added internal audit, that is to say, compared with theoretical research and foreign practice, there are the following questions of our country's value-added internal audit:lacking of authority and independence in the organization, not giving full play to the function of adding value, narrow scope of services, insufficient authority and independence in self-discipline organization, low quality of value-added internal audit. The causes of the problems are:Organization installation is unreasonable, Consulting service does not practicing effectively, Service are not extended to corporate governance, Lacking of complete mature normative system, Quality control of value-added internal audit is not enough. According to analysis of national conditions and on the basis of foreign experience, this paper expounds solutions to the problems of value-added internal audit from the aspects of auditors, institutions, self-discipline organization, national policies and quality of value-added internal audit.On the whole, at present the research on value-added internal audit is in its early stage in our country, there has not systematic study on it yet, and there are few policy documents about value-added internal audit. Many of the references related almost have the same content, their theoretical basis are from the research achievements of foreigners, especially the IIA's. For example, the scope of consulting services, the contradiction between consulting services and independence, the measurement of value added, all these problems are not given systematical research. There haven't been our own theory achievements in the study of value-added internal audit so far. This paper focuses on study in the problems and countermeasures of value-added internal audit, hoping to advertise value-added internal audit in theoretic and practical field, making more people update their concepts and accept this new concept, then encouraging effective practice of value-added internal audit in our country, finally promoting comprehensive transformation and healthy development of internal audit cause in China. Also, hope that this paper can play a valuable role and arouse more people involved in the research and practice of value-added internal audit, and also hope that our country can play a role in encouraging practice and research on value-added internal audit. I will continue to study on value-added internal audit and put it into practice in my future study and work.