Research On The Problems Of YYJ Tobacco Companies, The Independence Of Internal Audit

Independence of Audit is not only the fundamental problem in auditingtheory,but also the major problem facing audit practice of our country. This paper isset ininternal audit of Hunan Provincial Tobacco Company, starting with analyzinginternalaudit’s current situation of Hunan Provincial Tobacco Company, andanalyzing indepth its problems.Independent Internal Audit System with accreditation system as the coreisbrought out based on the above analysis. Finally, this paper sums up and analyzes theoperation results after the implementation of the system.Internal Audit is an importantstep to Enterprise Internal Control underCorporate Governance Structure. Accordingto the request of “constructing a highefficiency audit working platform to realizecoordinated personal and business management, thus completely realizing thefunction of internal audit” from Hunan Tobacco Company’s Party, this paper is toensure Internal Audit work will be properly and efficiently carried out, resulting in the“immune system” of the company.Therefore, in this paper, the current problems andtheir causes in Hunan Tobacco Company’s Audit work, thus revealing the protrudingproblem—loosely-controlled performance of audit independence. Meanwhile,borrowing relative advanced experience from domestic large-scale group company,with the aim of strengthening Internal Audit Independence, this paper puts forward anindependent Internal Audit’s Guaranteeing System, with accreditation system as thecore,including the contents of Organizational structures building, Human ResourceManagement and Audit Technology innovation. To carry out the major functionsproperly, so as to find problems and causes and discover risks and makingsuggestions.In the light of the call of "strictly regulate, efficient and full of vitality"launched by State Tobacco Monopoly Bureau, we must ensure the various economicactivities inenterprises will proceed normally and effectively.