Research On Operation Mode Of Internal Audit Of Group Corporate

With the globalization of world economy, Chinese enterprises which want to meet the fierce competition need to constantly improve themselves from kinds of respects, such as expansion in scale, perfection in management and corporate governance. But how do we to handle it? WorldCom Company's financial fraud case, Shocking the world, attracts people to pay more attention to the internal audit, because It's the key function to the fraud case. However, the internal audit develops so slowly in our country, leading to group corporates'current mode of internal audit cannot adapt its organizational structure, staffing and operating methods, and the role of the internal audit can not be effectively play, which directly affect the enterprise management and the economic efficiency. So how to strengthen the role of the internal audit to enterprise risk management and corporate governance has been a problem should be solved for audit theory and practice.Through literature studies and normative analysis, generally based on Auditing, Economics, Principles of Management and Cybernetics, analyzing the current problems of internal audit of the group compony, This paper have constructed a mode operating of internal audit of the group company at the core of strategic management and risk control, which deepen the scope and level of internal audit and strengthen the role of internal audit in corporate governance.This paper is divided into six parts. The first part is introduction. The second part briefly discusses the concept of internal audit, and internal audit development process at home and abroad. The third part introduces theories relating to internal audit. The fourth part briefly introduces the concept of the group company, and the distinction of internal audit between Group Company's and Ordinary Company's. The fifth part is the key part of the paper:firstly, it analyzes the current operation of the internal audit of company problems, and then it reconstructs a mode operating of internal audit of the group company from the perspective of corporate governance, finally it remodels the operation and implementation of internal audit, such as the internal audit culture, organizational structure, internal audit staffing, planning, program settings, audit content and audit performance evaluation. The last part of this article points out the findings and shortcoming.