A Stduy On The Enterprise Value-Added Internal Audit System Construction

The realization of the value of internal audit concept needs the cooperation from the target to work and a series of elements.But our country enterprise value-added internal audit system construction is still in the exploratory stage, most enterprises lack of complete, efficient internal audit construction scheme. This paper use Wanfeng auto as the main case, coordinating each sub system with each other as a prerequisite, to build the basic framework of enterprise value-added internal audit system. Since then, combining the Wanfeng auto, CASC and the relevant theory, proposing recommendations for specific applications, in order to explore the construction of the preliminary scheme of our country enterprise value-added internal audit system. Specifically, it is divided into the following several steps:First of all, to sort out the related literature at home and abroad, with accountability, value chain, information hypothesis theory, clear the theoretical foundation of internal audit in terms of risk prevention, strengthen management and other value-added path and the construction of the internal audit system.Secondly, selecting the advanced internal audit unit-Wanfeng auto company as a case for analysis. The paper is under the premise of obtaining the first-hand information, and then hierarchical introducing basic situation of the internal audit system construction.The application of five forces model, internal control and auditing theory, extracting which has practical value. Drawing Wanfeng auto’s internal audit system’s existing framework, and analysising the problems.Thirdly, On the basis of clarifying the relevant literature, defining the concept of enterprise value-added internal audit system. It contains audit objective, audit organizations, audit system, audit culture, audit resources, and audit work process in six aspects. Paving the way to specific construction ideas.combining theory with the basic framework of value-added internal audit system is summarized, to come to the basic framework of value added internal audit system. That is under the guidance of the value added of the audit, the audit organization is guided by the audit system, using of audit resources and audit culture, to carry out audit work. Getting the promotion of internal audit in management, internal control, risk management and so on. Besides, the work flow is the key to realize the goal of internal audit, which is also the core of the system construction.Finally, using the theory research and practice, this paper puts forward such specific application suggestions, which is establishing the audit value focus, reasonable setting audit organization, improving the audit system, innovativing audit personnel training mode, strengthening the application of audit information, creating a harmonious audit environment, carring out risk management audit, standarding audit procedure. During the introduction of practical cases, practical application. In order to make exploration of the enterprise value added internal audit system construction, which is for enterprise reference.