Large And Medium-sized Private Enterprises Internal Audit Study

With the United States " Sarbanes-Oxley bill " come on stage, our country also begins to begin to build and improve the enterprise internal control and risk management system, the Shanghai stock exchange and Shenzhen stock exchange are made and released " the guidelines for the internal control of listing Corporation ", Ministry of finance, Securities Regulatory Commission and the China Insurance Regulatory Commission and other five ministries jointly issued " the basic standard for enterprise internal control ", and in2010April issued the related guidelines and specifications, the system marks the introduction of China’s enterprise internal control and risk management system construction in new period.However, China’s largest, most active economic groups of private enterprises, but the lack of internal control, internal audit and risk management and other related laws and rules, either theoretical or practical for the fields of study are quite scarce, this also is our country enterprise internal control and risk management system construction of a major insufficient. In addition, at present a considerable part of private enterprises for internal audit knowledge is still very limited, stay in the traditional error check correct fraud stage, not yet aware of the internal audit to improve operating efficiency of the important role of internal audit in private enterprises, research and practice development is insufficient, affect and restrict further development of private enterprises.This paper introduces the attribute of private enterprises, as well as the domestic and foreign development of internal audit, especially introduced the domestic private enterprises internal audit development present situation, then in my work in a large private enterprise groups, the WL group as an example, through analyzing the WL group internal audit work, based on improving the management of benefit for the purpose of private enterprise internal audit, draws the following conclusion:Large and medium-sized private enterprises should be based on the situation of enterprise development, and the combination of internal audit in the development of the domestic situation, according to the company’s capital structure, development scale and level of management, formulating the company enterprise culture audit strategy, the internal audit in the company’s management status and role, formulate and improve the internal audit system, and the introduction of talents. Constantly improve the internal audit in the enterprise management of supervision, service ability, get rid of the internal audit is the accounting extends the traditional impression, establish and improve the internal audit management system.