A Study On The System Design Of Internal Audit System

The level of corporate governance concerns if the co mpany can develop healthy in a long term and concerns if the stakeholders’ interests can be subjec t to reasonable protection; internal auditing work which determines the level of corporate governance is one of the cornerstones of corporate governance. Internal auditing work is inseparable from the internal audit system, and the system of internal audit system written plays a guiding role for the interna l auditing work of the company, standardizes the auditing work, and improves the efficiency of auditing.Firstly, the paper puts forward the system of internal audit sys tem of a Pyramid shaped, which is divided into the basic class, management class, operatio n class and working papers. Secondly, the paper introduced the case company A. And with the expansion of A company, its auditing work is more and more important, but the system of internal audit system is not perfect, and cannot keep up with the development of company’s internal audit ing work. Lastly according to the existing problems of company A, the paper puts forward some corresponding countermeasures, such as improving basic system: "company A internal audit system", replenishing management system: "audit plan management system", the "audit quality control system", the operation of class system: "financial audit guide", "economic responsibility audit guide", improving working paper: "financial audit working papers", "economic responsibility audit working papers" etc..The paper uses case study to explore the system design of internal audit system, and hopes to make a modest contribution to research on system construction of the internal audit system. And this thesis also expects that the system of internal audit system can meet the long-term development needs of company A and give the other companies reference.