Research On China Mobile's Value-added Internal Audit Model

Along with the rapid development of our economy, audit, especially the rapidly development of internal audit. The traditional internal audit function is only for management services, which determines the content and scope of the audit and function has great limitations. Today, the market competition intensifies, with increasingly complex business environment, many internal and external risks. The development of the China Holding Corporation, thrall to enterprise wide geographic distribution, business variety, tougher regulatory groups such as realistic problems hard to control. Internal audit has become the company's risk prevention, leak remedy the disadvantages and an important means of internal control. With the continuously in the enterprise management to strengthen corporate governance, internal audit must be consistent with the goals and corporate governance:that is, from the original mistake proofing remedy the disadvantages to the increase of the value for the organization. Making the content and scope of the internal audit and audit function of the corresponding change, the value of value-added internal audit from now on.This paper analyzes the status and problems of China Holding Corporation of internal audit, put forward the building of value-added internal audit mode. One is by improving the internal audit organization structure, internal control process, make the existing system of internal audit more rich, the second is through the implementation of the follow-up audit, strengthen the rectification process supervision and problems, thus improving the quality of internal audit work and efficiency, three is to perfect the internal audit function effect, finally make the internal audit to meet company's internal control management, and enterprise development needs. This paper pay attention to the combination of internal auditing theory and practice, to explore suitable for value-added state-owned insurance company's internal audit mode, for the development of the domestic counterparts of value-added internal auditing and the research has certain practical significance.