On Internal Audit Issues And Strategies

With the implementation of "going out" strategy gap, China’s economic and scientific and cultural aspects and getting smaller and smaller countries, international companies, multinational corporations more and more enterprise-level management position in the increasingly prominent Internal Audit. However, due to the internal audit in China started late, and the state and community efforts to promote enough, people awareness for internal audit also remain in the understanding, as well as national audit and social audit model "competition", is currently in our internal audit not very good momentum of development. Until recent years, domestic and foreign financial fraud scandals continue to occur, such as domestic fuel, Kelon Electric, Dongfang Boiler, foreign HealthSouth, Enron and other corporate events, internal audit gradually penetrate the veil, highlights its pivotal position.At present, China is facing a situation of internal audit are:appropriate laws and regulations promulgated by the state there is no need to take into account the development of internal audit, internal audit to support our efforts were not enough; a lot of units for internal audit and set the country are non-existent, there is no given the appropriate authority, the auditor difficulties in the implementation of business; most company’s internal auditors are replaced from the executive branch over the operational capacity is low, ethics is not carefully follow a series of reasons for the slow development of internal audit.Frame the context of this article more clear, the first internal audit related concepts analysis, the definition proposed by many scholars systematically organize and explain, in combination with the other two audit model summed up the advantages and disadvantages of internal audit for the first article four parts, namely improving the role of internal audit related strategies to pave the way. Then from now the current development of internal audit analysis, analysis of some among them are the salient features of the internal audit point of praise, Xianyanghouyi further elaborated now our internal audit problems, propose solutions to internal Problems audit initiatives, to further improve our company’s internal governance, combined with the external environment, improve the company’s competitive advantages to occupy in the fierce competition in the market place.