The Research On The Generation Mechanism Of Rigid-flexible Coupling About The Internal Audit Systems

With the rapid development of market economy and information science andtechnology, the changing business environment, enterprises are facing more intense,while the internal audit department as an important part of corporate governance in thecompany’s decision-making, operational risk control and management play animportantrole, which requires the internal audit principal in the changing environmentin the turbulent able to respond quickly to change and to deal with uncertain matters.Rigid-flexible coupling of the internal audit system as a response to internal audit ofenvironmental change and processing system uncertainty, managing audit risk, toensure audit quality and to improve the efficiency of internal audit decisions to helpimprove corporate governance and important way to increase the organizational value,it is the internal audit system demonstrated a comprehensive pre-response capability,the internal audit system has inherent properties. Therefore, the study of the internalaudit system of rigid-flexible coupling mechanism to generate and measure has a veryimportant theoretical value and practical significance.Organizational flexibility theory, rigidity theory, the internal audit theoreticalframework of complex adaptive systems theory, contingency theory and gray targettheory-based, from the rigid-flexible coupling connotation define the company’sinternal audit system, by analyzing the system of internal audit just flexible couplingto generate the elements, namely: the internal audit environment, internal audit, thenature of, assume that the internal audit, internal audit resources, information andcapacity, internal audit practices, the internal audit objectives, decision-making andcontrol of internal audit and internal audit information quality fitness. reveal theinternal audit system generated by the rigid-flexible coupling mechanism and mode ofoperation of the internal audit system rigid-flexible coupling to generate the power ofinfluencing factors were analyzed to construct a rigid-flexible coupling dynamicframework of the internal audit system established on this basis, the company’sinternal audit system rigid-flexible coupling measure indicators, use of gray targettheory model of rigid-flexible coupling to the company’s internal audit system tomeasure the evaluation, the last to start from the influencing factors of the internalaudit system of rigid-flexible coupling to generate power mode to improve the internalaudit organization to enhance aspects of internal audit of the main level ofmanagement and improve internal audit and the main qualities and skills giverecommendations to improve the internal audit system of rigid-flexible coupling.