The Case Study On Internal Auditing Of DJTY Company

With the internationalization of capital markets become more mature, economic globalization to lead the future development of enterprises, the company operating in the external environment is changing, domestic large manufacturing companies in the domestic and international markets in an invincible position, in addition to Have the ability to produce excellent quality of outstanding products, companies need to have a scientific management model. In the process of continuous improvement of corporate governance process, internal audit is a means of organization and management, but also the cornerstone of corporate governance. From the point of view of risk control, the internal audit department is the third line of corporate risk management. Improve the internal control system of enterprises, effectively control operating costs, enhance the ability to implement the daily business, improve the correct rate of business decision-making, and to avoid the large manufacturing enterprises to face a variety of business risks, manufacturing enterprises to become the focus of development goals.Internal audit work to help companies achieve this goal contributed, it is the most important part of the modern enterprise system, from the inside out to enhance the company's own competitiveness. In this paper, a large-scale freezer manufacturing enterprises as a research object, its ongoing development of the internal audit practice in-depth study of the company's internal audit of the actual situation and the existing problems to analyze the final combination of the actual situation to make recommendations.First of all, this article describes in the form of a brief description of DJTY company mainly include: the company's main business, as well as the company's business, industry conditions, and DJTY company internal audit institutions set up and business processes.Through a brief understanding of DJTY company, to start the case of the incident analysis.Secondly, this article on the DJTY company's internal audit situation, through the form of a detailed description of the case, the following problems for the company as a bedding. Especially for the internal audit staff work and the situation with the various departments, we can see that the company's internal control deficiencies, and the company's internal audit information is not high, affecting the quality and effectiveness of the audit.Finally, combining with the theoretical basis and case description, this paper focuses on the analysis of the stage of the internal audit of DJTY, the position of the department in the company, the construction of internal audit information system, and standardizing the key process of internal control. , So that DJTY's audit of the internal control for the company to create greater value, and the internal audit departments to gradually realize the risk advisory function to lay a solid foundation.Through this case analysis, hoping to provide a reference for the large-scale manufacturing enterprises to develop the internal audit work smoothly. For the similar situation of the company, the internal audit department's work focus from the financial audit, internal control audit, and ultimately to achieve risk management audit as the main goal of change, make full preparations. This is the requirements of the times, more fully reflect the value of internal audit value-added to help enterprises in the market in a stable and sustainable development.