Radio And Television Industry In China, Internal Audit Development Status And Problems Of Research

From it appears to the present, the internal audit has been developing for acentury long time, it is playing a more and more important role in many aspect, suchas strengthening the mechanism of self-restrain of the enterprise,helping themaintenance of the finance discipline and the economics laws,increasing income andreducing expenses,enhancing economic efficiency and safeguarding the legitimaterights and interests of the enterprise. The development of the internal audit in theindustry of broadcasting and television has also experienced about twenty years, theinternal audit has done prominent contribution to the growth of the industry ofbroadcasting and television. This article bases on the characters of the industry ofbroadcasting and television, deeply analyses the influence of the internal audit on theindustry of broadcasting and television, the orientation of the internal audit in theadministration of the industry of broadcasting and television. it will help enriching thetheory of the internal audit, help seeking the problems of the internal audit in theindustry of broadcasting and television on time and better exerting the function of theinternal audit. This article investigates in the case of a TV station with the use of thetheories and demonstrations, starts with the problems in finance and administration ofthe industry of broadcasting and television, deeply analyses the particular traits of theinternal audit of the industry of broadcasting and television, especially its affection onstrengthening supervision and improving administration. this article also points outthe crises of the internal audit of the industry of broadcasting and television, showsthe present situation that the independence of the internal audit of the industry ofbroadcasting and television need enhancement ,the mode of the internal audit of theindustry of broadcasting and television need renovation and the quality of the auditorneed improvement. after that, article bases on the analysis of the case, bring forwardmany useful measures to solve the problems referred to, the detail measures include:improving the status of audit,widening the working field of audit,carrying out themechanism of notify of audit,being direct concerned with the administration ,mending the working way of audit,enhancing the training of the auditor. all of thesemeasures are aim at the practice, they will do help keeping away the crisis of auditand help resolving the problems in the internal audit of the industry of broadcastingand television...