The Research On The Value-added Internal Audit In Our Country's Enterprises

With the increasingly complicated economic environment, the operating risk of the enterprises is increased and the competition becomes more fierce. All the enterprises begin to get rid of the redundant departments and optimize their value chain in order to survive. As a link of the value chain, internal audit must make some changes to keep its important status, so that it can meet the demand of the enterprises for a competitive edge. Hence, here comes the Value-added internal audit.Value-added internal audit takes the target of enterprise as its own and provides value-added services in the realms of corporate governance, internal control and risk management with assurance and consultation, in order to improve the organization's operation and add value. Internal audit can not be adapted to the changing economic environment, only if it serves as the value-added one. Because there are still some problems with the internal audit of our country which limit the value-added function, thus our internal audit has not completed the application of the new type yet.This dissertation carries on a thorough study of value-added internal audit in both theory and practice aspects, aiming to improve our country's internal audit. Firstly, we retrospect internal audit history, clarify several related conceptions of value-added internal audit and construct a comparatively integrated theoretical framework. Secondly, we analyze the implementation condition, implementation path and effect appraisal of value-added internal audit in depth. Finally, propose several countermeasures based on the analysis of the outcome of the questionnaire.There are some new points in this article. The visual angle of theory search is special. It analyses the essential factors of the theoretical framework of value-added internal audit, such as environment, aim, functions, nature, hypothesis and so on. Then, it put up a theoretical framework with a starting point of audit environment. And also, according to the feature of value-added internal auldit, it establishes a performance appraisal-model on the base of BSC-balanced score card. At the same time, it selected questionnaire as a method to investigate the current situation of internal audit in our country. This point makes it easier to find out and solve actual problems.