An Analysis Of The Internal Audit Of Private Small And Medium - Sized Enterprises In Yunnan Province

Small and medium enterprises are an important force in the development of China’s national economy and society. Small and medium enterprises are making a great contribution on promoting the steady and rapid development of the national economy promote employment, security and improve people’s livelihood. Promoting the development of small and medium enterprises sound and fast is an important support to improve people’s livelihood and build a harmonious society. As an important part of the internal control management system, internal audit system is an effective method to control the internal control of the enterprises. Compared to other departments, internal audit system plays an irreplaceable role in promoting the development of the enterprises.However, imperfect existing legal system and the small and medium-sized enterprise own characteristic, including other problems, caused many obstacles and challenges in the practice of small and medium-sized enterprises internal audit. Thus result in serious influence on the exertion of the internal audit function and hindered the healthy development of small and medium-sized enterprises. How to face up to and properly handle the small and medium-sized enterprise internal audit problems, will affect the small and medium-sized enterprises can run along the right track health. On the basis of precious outstanding research findings, the writer sort out existed theory of internal audit, and then study the development of small and medium-sized enterprise in Yunnan Province as a case, This paper summarizes the operation status of small and medium-sized enterprises in Yunnan Province in recent few years, analyzes the actual problems existing in the operation of internal audit in small and medium-sized enterprises, and then puts forward some suggestions to improve the internal audit.The paper followed the sequence of theory elaboration, program-analyst and put forward related measurements, took the small and medium-sized enterprises of Yunnan Province as research object, Hoping to provide a case study and theoretical basis for the development of internal audit in small and medium-sized enterprises, to provide a reference for the perfection of the internal audit work, provide modest means for the sustainable development of the economy of our country.