The Research Of The Implementation Difficulty Faced By Corporate Theoretical Value Of Internal Audit —Based On Corporations In Xuzhou

This paper explores the situation in realizing the theoretical values of internal audit in the company of our country. This paper takes XZTB as example and analyzes the problems existing in its internal audit. And it takes the definition modification of internal audit in the world and the perfection of internal audit theoretical values as theoretical basis, comes to know the internal audit situation of sampling enterprises through questionnaire survey, and analyzes the results to get the problems existing in realizing the theoretical values of internal audit in the company. There are many reasons: the lack of laws and regulations on internal audit; the unreasonable model of internal audit pattern; the lack of independence of internal audit; the narrow range of internal audit; the substandard quality of internal audit workers; the ignored internal audit structure; the lack of advanced internal audit methods; the excessive dependence to external audit; the unpractical internal audit system; the insufficient awareness to the values of internal audit and the immaturity of risk guidance auditing.On this basis, according to the present situation of internal audit in our country, this paper analyzes the reasons and comes up with that our country should make laws and regulations on the internal audit of company to improve the situation of realizing the theoretical values of internal audit in the company. The government should try to create a social credit atmosphere. The company should make proper internal audit system that can meet the requirements and modifies it in time, increases the independence of its internal audit, broadens the range of internal audit, improves the quality of internal audit workers and the company’s cognition to internal audit, speeds up the information construction of internal audit and uses a model of internal risk guidance auditing and lays more enough stress on the values of internal audit. This paper does a research and puts forward problems, finds reasons and gives suggestions. I wish the internal audit of our country could be more and more normative to play a more and more important role in the development of the company. Besides, I want to warn the enterprises in our country could not always imitate that of the foreign countries.