Research On Internal Audit-Related Issues Of Jiang Xi Power Company

Internal audit is a part of internal control. In recent years, as a series of financial fraud scandal happened in domestic and foreign capital markets, internal audit have attracted more and more attentions from sectors of society,and can't be replaced by social audit. In 2002, New York Stock Exchange published a new governance standards for listed companies, required all listed companies must establish internal audit systems. As an important component of the enterprise internal management system, internal audit is an essential segment to perfect corporate governance.This paper bases on the internal control theory, reference to the researches of internal audit of domestic and foreign enterprise. This article analyzes the primary problems of internal audit of Jiang Xi Power Company, such as the positioning of internal audit is not clear, the independence is not strong, the scope of internal audit is too narrow, pre-control is too weak, the technique and methods of internal audit are backward,the use of audit result is not satisfying, and the quality of auditors doesn't adapt for the new situation and new task.The paper gives some suggestions to perfect internal audit of Jiang Xi Power Company, including confirming the positioning of internal audit, creating new organized system of internal audit, broadening the scope of internal audit, improving the auditing methods, perfecting the environments of internal audit. The purpose of this paper is to further improve company's system of internal audit through studying the internal audit-related issues, attempt to find some new ideas that fit company's development of internal audit.