Positioning Study Of The Internal Audit Function

Along with the continuous deepening of domestic reforms, the international situation isbecoming increasingly complex, enterprises are facing increasingly fierce competition. In thisspecial context, the role of internal audit has been paid more and more attention. Internal audit as animportant part of the modern enterprise system, is designed to improve an organization’smanagement independent, objective oversight to confirm and consulting activities, is an importantmeans of an enhanced business management. However, due to the internal audit theory in Chinastarted late and slow development, the practice of internal auditing at this stage can not meet thedevelopment needs of the organization. In particular, how to locate the internal audit function, is adirect impact on the effect of internal audit and the effectiveness of its work. Therefore, clear theinternal audit function positioning, the establishment of a modern, scientific, and efficient internalaudit system has become a top priority.To regulate research, the use of the audit, management and other modern theories, obtained atthis stage of internal audit should have the supervision, recognition, and consulting three kinds ofbasic functions and services in corporate management, corporate governance and the law of the landsupervision conclusions. As follows: First, study the theory of the evolution of the internal auditfunction at home and abroad and found that our scholars remain in terms of pure theory to befurther in-depth. Secondly, the discussion of the basic theoretical issues of the positioning of theinternal audit function, including the course of development of the internal audit functions, formedthe theoretical basis and the basis of the positioning and internal audit and business management,corporate governance and the law of the land supervision, there is a close relationship point of viewthat the importance of internal audit work. Third, the positioning of the status quo of China’sinternal audit function, detailing the problems and causes analysis. Finally, the orientation factorsfrom the internal audit function for start, clear the internal audit should have the supervision,confirmed that consultation with three functions should be dedicated to the service businessmanagement, corporate governance and the law of the land supervision. The same time, theproblems and the reasons for this stage of the internal audit function positioning, and thecorresponding countermeasures. In addition, in the course of the study, the refraction of internalaudit the course of development of a typical representative of the state-controlled listed companiesin the practice of internal auditing are discussed in a detailed and specific, Company Astate-of-the-art experience in internal audit of its internal The situation before and after the reformof the audit function orientation, which some enlightenment.The innovation of this paper is: the internal audit functions of supervision, confirmation,counseling should be committed to the service business management, corporate governance and thelaw of the land supervision, especially the law of the land supervision linked with the internal auditfunction, so that the play of the internal audit function a wider range of results, the formation of aservice business management, corporate governance, the law of the land to supervise the concept of"trinity".