A Study On Retail Sales Of Value-added Internal Auditing

With the development of Chinese economy, enterprises have gradually toward internationalization, And the influence of the international economic changes more and more intense, the enterprise face the increasingly pressure of competition and business risks, Companies lay off redundant departments to in response to the risk make its advantage in the fierce competition, And strengthen the management of value chain, in order to realize the enterprise value maximization as the striving for the goal of all enterprises. As a link, the enterprise value chain of internal audit in enterprise management in a very important position. According to the latest definition of type IIA for internal audit, internal audit is a comprehensive audit, it combines the internal control, risk management and corporate governance elements into an organic whole, the first to use the function of internal audit to add value to organization included in the definition. It shows that the internal audit in the historical change of today, is already a everlasting not some new height, entrusted with the responsibility as a guarantee that the effective performance of a regulatory mechanism, it stood in a global organization’s position, to play its role to improve operational efficiency and add value. Thus, add value and improve the operating efficiency of institutions have instead of the traditional error remedy the disadvantages become the core of modern internal audit. This transformation gives the connotation of enterprise internal audit deeply, promote the transformation of the internal audit professional role, for internal audit personnel in the organization occupies important position and the location of the new provides a rare opportunity, and at the same time put forward severe challenges.This research review and comment on the range of value-added internal audit related literature at home and abroad on the basis of Analysis of the existing disadvantages of the traditional internal audit, The traditional internal audit and the legal system is not perfect, the traditional internal audit organization pattern is unreasonable, the traditional internal audit implementation and supervision effect is poorer, the traditional internal audit activities LTD., the traditional internal audit responsibility cross fuzzy and the improper positioning, traditional internal auditing itself, and the necessity of the implement of value-added internal auditing. Using the method of case analysis, it statistical and analysis internal auditing of110retail industry listed companies in our country, by Dasahng group as an example.it puts forward the development of value-added internal audit specific ideas and measures with the reality of our country.