A Study On The Value-added Internalaudit Value Evaluation In Our Country’s State-owned Enterprises

With the maturing of China’s socialist market economy, the deepening ofstate-owned enterprises, especially large state-owned enterprise reform, internal audit,as one of the four cornerstones of modern enterprise development, has received moreand more attention. Internal Audit also has a traditional financial audit to the mainforms of business, to become more involved in corporate governance, strategicdirection of the company to achieve development.For the internal audit research stage theorists focused on value-added internalaudit conceptual level, and for the theory and practice issues are more concerned andsolved-the importance of internal audit to add value to the process of developmenttrends, corporate how to evaluate the value of internal audit? There are no in-depthdiscussion and unified conclusion. Especially for our large state-owned enterprises, asboth economic and social goals of double the value of specific groups of internal auditevaluation, naturally different from the general enterprise. So this paper theoreticalresearch aimed at the definition and connotation of the existing internal audit on thebasis of value added, under our current system based on environmental, developmentstatus of internal audit of large state-owned enterprises as the background, through thecombination of normative and empirical methods to explore large state-ownedenterprises to meet the internal audit has unique needs confirmation resourceallocation mechanism between services and consulting services, internal audit inquiryvaluation of such general law. Tool Box provides data support for China’s largestate-owned enterprise value evaluation of internal audit. This paper is divided intosix parts:The first chapter is the introduction. Analysis of the current shape of the internalaudit importance of China’s large state-owned enterprise restructuring anddevelopment. Clarify the significance of this study. By combing the literature forfurther research laid the foundation for early article.Chapter II fit internal audit of corporate strategy development orientation.Realize the value of internal audit of large state-owned enterprises should be based onthe strategic objectives and corporate audit matches positioning. Thus itself to achievethe strategic goals and values the relationship between internal audit and enterpriserealize their value.Chapter Three large SOEs Internal Audit Valuation logical framework. Thischapter from the perspective of corporate values and strategic objectives, combined with research data on the development status of internal audits of large state-ownedenterprises were analyzed, presented to China’s large state-owned enterprise valueevaluation of internal audit should start with four modules, the establishment of anevaluation of the logical framework.Chapter Four large state-owned enterprises to establish internal audit valueevaluation system. In four dimensions as a starting point, issuing questionnaires todetermine the valuation of the elements of the large state-owned enterprise internalaudit.Chapter V Application examples of value-added internal audit evaluationsystem-Taking a central enterprises, for example.Chapter VI Conclusion and Outlook.