Research On The Internal Audit Transformation In Post-crisis Era

In the new century, changes in the internal and external environment of enterprises make the internal audit transformation issue become a hot research for scholars both at home and abroad. Financial crisis fully exposed that the existing internal audit mode has been difficult to satisfy the needs of the development of modern enterprises, the transformation is of great urgency. As the decline of the influence of financial crisis, we entered a period of recovery, the post-crisis era, when the research on internal audit transformation in foreign countries is already quite mature and has been applied to the practical work. Although our country also has many cutting-edge research of internal audit transformation, the pace of the theoretical study exceeds that of practical application obviously. At present, the internal audit work mainly refers to financial expenditure audit, and it rarely involves the management audit that has been used abroad. In view of this, we should actively learn foreign advanced theories and practical experiences in our internal audit work, analyze the necessity and feasibility of internal audit transformation, and redefine our internal audit thus identify the direction of development, and in combination with the reality in China we should make an effort to create the conditions required in internal audit transformation and develop an new way of internal audit transformation which can meet the needs of the development of enterprises in China.This paper adopts standardized research methods, supplemented by examples. This article is divided into six chapters:the first chapter is introduction which discusses the research background, significance of the topic and literature review at home and abroad; The second chapter is about related theories of internal audit, introducing the related theories of internal audit to lay a theoretical foundation for the following chapters; The third chapter is about the cause of financial crisis and the impact on internal audit. This chapter is the beginning of discussion, in chronological sequence, starting with the financial crisis and then after the transition goes to post-crisis era; The fourth chapter is the necessity and feasibility of internal audit transformation in China in post-crisis era, and this chapter mainly discusses the characteristics in post-crisis era and the necessity and feasibility of internal audit transformation in China at this period; The fifth chapter is the research on the internal audit transformation direction in post-crisis era in China and conditions for realizing transformation. This chapter mainly discusses the positioning problem of the internal audit in the new situation in China, and analyzes the realization condition of the internal audit transformation and the problems of service functioning after the transformation, and make the example of the internal audit transformation of Oriental Boiler Group as for the case analysis to provide references for Chinese enterprises to carry out internal audit transformation; The sixth chapter is conclusion, summarizing the point of this article and giving some innovations and deficiencies.