A Study Onthe Value-added Function And Effective Fulfillment Of Companies’ Internal Audit

Internal audit is called "corporate conscience" is to maintain corporate ethics last line of defense. In the domestic and international economic environment changed dramatically today, internal audit in a very important position in enterprise management, many countries and relevant agencies have recognized the need to promote the development of the internal audit and importance. IIA internal audit carried out a new definition:"Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations through the application system, disciplined approach to evaluate and improve the risk, the effect of management, control and governance processes to help organizations achieve their goals.IIA will "add value" included in the definition of internal auditing, the internal audit function to enhance the level of value-added internal audit development to a new stage of foreign value-added internal audit functions of theoretical and practical studies, while the theoretical value of internal audit function is not perfect in our country, to carry out is not common, there are many problems in carrying out, in particular how to effectively play the value of internal audit functions of the problem here will focus on internal value added audit functions and how to effectively carry out, including the following:The first part, introduction, describes the internal audit function to play the purpose and significance of value-added research, domestic and foreign research status and research content and research methods.The second part of the internal audit function’s value theory to explain the value of internal audit function plays a theoretical basis, longitudinal analysis of the internal audit function positioning of different development process, the final analysis of the necessity of modern internal audit expand value-added functions.The third part of the way to play a value-added internal audit function, first introduced the connotation of internal audit value added, and then were three aspects of how to play a value-added internal audit function from the field of corporate governance, risk management and internal control.Situation The fourth part of the internal audit function play value-added analysis on a wide basis of reference literature survey and related institutions, based on the development of our internal audit and internal audit of international comparison, summed up the country to play a value-added internal audit functional status quo and there are six major issues.The fifth part, the effective performance of the functions of internal audit value measures, value-added functions to play against the problems of internal audit, the audit environment specific audit technology, value-added assessment system, value-added quality control system and the five aspects of quality auditors solution.