The Research On Value-added Internal Auditing

The event of Enron Corporation and Worldcom scandal of 2002, let the person with high aspirations come to understand, the government question appeared frequently in the high-level supervisor or chairman,or general manager, but was not prevented by the internal control; Although the internal control takes to control the environment, however the management social stratum tremendous influence control environment, after manages actually has overstepped the internal control, weakened the internal control effective mechanism and the power.The expert discovered only has with the aid of the external force, suitably by outside strength display function, thus has the independent trustee or the supervisor sets up the system.American Sarbanes bill appearing, has carried on the severe standard to internal national audit office, each national audit office must establish the rigorous procedure to continue, the maintenance and the consultative processing complaint event, and processes the concerned early warning to propose suspicious accountant or the audit event information. In June 1999,the IIA(The Institute of Internal Auditors ) has made again the internal audit definition, It combine internal audit with Corporate governance , its goal tends to consistently, all is in order to realize the company value increase, it also urges internal audit the function and the goal changes unceasingly, value-added internal audit emerge at a historic moment.Based on above background, this article conducts the research to the value-added internal audit,it mainly studies the way of rising company's value in the structure of corporation by the internal audit.First based on the common rationale from the internal audit and the company---The principal-agent theory embarks, introduced the company governs the implication and several kind of basic patterns, the value-added internal audit implication and the market demand, in above these two question foundation, the simple elaboration company have governed the pattern to decide internal audit pattern, both restrict mutually, mutually promotes the enterprise value-added function.Third chapter take Wuhan Steel and iron Group Company as the case, introduced the value added internal audit providing the product and product questions and so on.Finally talks about the value-added internal audit in our country's application, analyzes our country to rise in value the internal audit present situation and the existed question, through the analysis existence question internal and external reason, proposed governs under the background in Our country Corporation which the structure consummates unceasingly,how realizes the goal to create the value for the enterprise by value-added internal audit.