Research On The Influence Of Service-Oriented Internal Audit On The Efficiency Of Corporate Governance

With the continuous development of market economy,enterprise's competition is aggravated,international exchanges and cooperation have become increasingly close,The increasing demand of the company to improve the management ability is becoming more and more urgent.Internal audit isthe functional departments rooted in the company,all the time,the unclear location,unreasonable setting,unstrong independence makes the role play is not significant,development encountered difficulties.How to make the internal audit to break the bottleneck of development,get the attention it deserves,fully meet the new requirements of the corporate governance in the new era,provide services for the corporate governance objectives,improve the efficiency of corporate governance,and ultimately achieve a win-win situation of corporate governance and internal audit,is the direction of many experts and scholars.Therefore,Combined with the concept of service-oriented government that Party Central Committee put forward,the thesis grasp the latest research trends of service-oriented internal audit of company.Not only enrich and expand the research of service oriented-internal audit in theory,And there is a certain guiding significance for Part of the company's service-oriented internal audit work and governance practices in Changsha-Zhuzhou-Xiangtan Area in Hunan Province.On the basis of literature review,the thesis combined with agent theory,information hypothesis theory and contingency theory,analysis the role of service-oriented internal audit on corporate governance,and put forward the research hypothesis.Adopt multi views,take the company which involved in the panel of the internal audit association in Changsha-Zhuzhou-Xiangtan Area in Hunan Province as a research object.Handing out the questionnaire to collect data,using SPSS software for reliability analysis,exploratory factor analysis,correlation analysis and regression analysis,then find out The effect of service-oriented internal audit on corporate governance efficiency by empirical study.Empirical results show that: the measure item of service-oriented internal audit is divided into six aspects,including enterprise service culture construction and service quality of internal audit staff,service type audit mode,the audit personnel performance evaluation,the results of the audit application and internal audit tracking,The efficiency of corporate governance is divided into two aspects: the quantitative control efficiency and the efficiency of qualitative control.The corporate governance efficiency of the service-oriented internal audit companies and the companies that have not carried out the service oriented internal audit are significantly different.Four aspects including the internal audit staff's service quality,service type of audit,the audit staff performance appraisal,the use of audit results have a significant impact on the company's quantitative and qualitative governance efficiency.The tracking of internal audit has a significant impact on the qualitative governance efficiency,but no significant impact on the efficiency of quantitative governance.The construction of enterprise service culture has no significant influence on the quantitative and qualitative control efficiency of the company.The author believes that to carry out this research,to explore the development of service-oriented internal audit in Sample Firms,Itis a good referenceto the company which lack of awareness of service-oriented internal audit to build the service-oriented internal audit and improve the efficiency of corporate governance.