Research On The Construction Of SH Group's Strategically Oriented Internal Audit System

Actively promote the reform of state-owned enterprises,and activate the state-owned capital operation efficiency and improve the operation ability of state-owned enterprises is the national "much starker choices-and graver consequences-in" during one of the important strategic objectives,as the industry scope expanding and promotion of merger,acquisition and reorganization of state-owned enterprise group has developed rapidly,prone to management confusion,lack of control and other issues.Internal audit can be used to strengthen the management of state-owned enterprise group and the control,but at the moment,on how to build effective internal audit system of state-owned enterprise group of studies is relatively small.Under the new situation,the implementation of the strategic orientation of internal audit to help state-owned enterprises actively respond to the challenge of economic growth is slowing,more targeted and efficiency.By identifying and dynamic tracking strategy direction and area,be focused,depth,effective prevent and resist risks;on the other hand,with the strategic transformation and the reform of state-owned enterprises,and strategic objectives must be established to adapt to the management and operation mechanism,promote the rational allocation of corporate control,ensure the implementation of the strategic control,carry out effective management company,and increase the value of organization.SH group is a comprehensive state-owned enterprise group,the business covers the trade,investment,real estate,culture,science and technology industry,etc.During the "Twelfth five-year" period,the SH group did not attach enough importance to the medium and long term development strategy,the one-sided pursuit of business scale and profit growth,management of risk events occur,control ability is not strong.Focus on financial indicators of post audit also cannot completely meet the needs of management,not to the group activities to make a comprehensive and scientific evaluation,lack of strategic.SH group existing in the internal audit system in the top-level design,elements and the business can't adapt to the group strategy development and the demand of the internal and external environmental changes,so the construction of a development strategy oriented internal audit system is necessary.Combining with SH group development strategy and internal external environment analysis,from the three levels of strategic management,the constituent elements of the internal audit system of two dimensions,the SH group,the strategic orientation of the internal audit system framework.On the one hand,make the internal audit covers the whole process of strategic management,on the other hand group strategy oriented from the organization,business,processes,culture of the four subsystems and information construction,talent security provides a concrete implementation measures,to maximize the overall efficiency of internal audit SH group,perfect the internal control and corporate governance,guard against operational risks,finally realizes the strategic objectives provide a guarantee.