The Research Of Value-added Internal Audit Of Xinao Group

In the era of information explosion of economic globalization, under the macro environment of increasingly complex, the domestic and foreign enterprises want to in the fierce competition, it must adapt to the situation, make the enterprise in all aspects to keep pace. The management risk of the enterprise facing increasing, the internal audit as an important part of enterprise internal control, is increasingly attention by enterprise managers. Nowadays, the status of internal audit department in an organization has, in the daily business activities not only play a role of supervision and inspection, at the same time to evaluate the system of legal compliance, and provide Suggestions for management decision.In 1999, registered in the international internal audit association(type IIA) through a new definition of internal audit, first to "add value" for the organization clearly put forward the function, the move in the process of the development of internal audit definition of historical significance, it shows that ever since by definition, given the new internal audit function and role of internal audit in the enterprise is no longer just within the organization a "watchdog", but can stand in the perspective of the overall interests of enterprises, to develop its organization operation efficiency and more important role to add value to organization.Based on Xinao Group as the research object, this paper first of value-added internal audit for the following research: to overview of value-added internal audit related theory, namely the value-added internal audit the connotation, characteristics, the necessity and theoretical foundation to make detailed introduction; Through the analysis of Xinao Group incremental internal auditing development present situation, including Xinao Group encountered in the process of internal audit in the development of the causes of the formation of barriers and obstacles; On the basis of the research on current situation of the development of Xinao Group put forward Suggestions for improvement of value-added internal audit development, mainly includes the appropriate positioning of internal audit, to optimize the internal audit personnel system, the development of the field of internal audit value-added services and pay attention to the construction of value-added internal audit quality control system in four aspects.