A Study Of Internal Auditing Management Of X Telecom Service Company

Since the Institute of Internal Auditors (IIA) promulgated the new definition ofinternal auditing and Standards for the Professional Practice of Internal Auditing,internal auditing has been combined with corporate governance organically,coming toconsistency with corporate strategy.Transaction-based internal auditing andsystem-based internal auditing have been replaced by modern risk-orientedauditing.With the internal audition’s developing to risk-oriented level,thedevelopment of auditing in the field of activity can be reflected in the methods,techniques as well as standards.However,there is few research which regards internalauditing as a collective work and studies on its organization and control. Taking thesignificance of internal auditing for guaranteeing companies’ business goals intoaccount,it is of great importance for companies to manage the collective work:internal auditing.This essay takes X Telecom Service Company as study object, starting from thestatus of the development of internal audit and internal audit management,entrustedwith the economic responsibility of internal audit and system theory-based,from themanagement of internal audit,internal audit management and internal audit the workprogram management system to analyze the problems of internal auditingmanagement of X Telecom Service Company.Finally,against the problems of thesethree areas,this report encourages a reasonable set of the internal audit,diversifiedaudit content,expansion of internal audit rights, improvement of internal auditpersonnel access mechanism, the implementation of job rotation system,enhancementof the internal audit staff continuing education,improvement of staff assessmentmethods to keep the project independence,strengthen the process of quality reviewand the introduction of the follow-up audit to solve the problems of X TelecomServices Company internal auditing management.I hope to provide a reference for themanagement of the company’s internal audit.