Optimization Research Of Value-added Internal Audit System For HK Development Group

With the development of economy home and abroad,operational risk of nterprise is gradually increased.Enterprise development is continuously altered by development environment,market and resource environment etc.,which demands a set of perfect internal management mechanism in a company.And internal auditing is an important mean to ensure good running of this mechanism.Internal auditing is always ignored in Chinese companies and the number of auditors is gradually compressed.So in modern business management,internal auditing must be reformed.The role of internal auditing in internal control and risk management must be valued in HK Development Group.Then with the strengthening of internal auditing management,and with the guidance of inner control and risk management,business management and operation capability would be further enforced through the appreciation function of internal auditing,and thus to fully push and realize the transition and upgrade of HK Group.In the process it is very important to grope for the appreciation development of internal auditing which should be suitable to the self-growth of HK.On the basis of internal audit concept and fiduciary duty theory,value chain theory and so on.From the internal audit value Anglebased on strategic objectives of HK Developme nt Group,combined with the company's business operations and internal audit work,the value of the internal audit of the company is studied from the six dimensions of the Balanced Score card.Based on the traditional four dimensions,we addition external auditors and risk manage ment,this paper constructs the evaluation system of the internal audit value of the HK Develo pment Group,and uses the analytic hierarchy process to get the weight of the evaluation index.Finally,it draws the evaluation value of the internal audit value of HK Development Group,the paper constructs the evaluation system of the internal audit value of the HK Development Group,and uses the analytic hierarchy process to get the weight of the evaluation index,finall y,draw the evaluation value of the internal audit value of HK Development Group.The results show that the current value of internal audit of HK Development Group is neutral,and according to the evaluation results of HK executives of HK Development Group and the evaluation results of Balanced Scorecard,the results show poor value added of HK De velopment Group in internal control,management and internal audit basic capacity.This paper summarizes the problems existing in the three aspects of internal control,risk management a nd internal infrastructure construction of the valueadded internal audit system for HK Develo pment Group and finds out the reasons for the proposal.At the end of this paper,in order to b etter realize the value of internal audit value,the targeted improvement proposals are propose d for valueadded internal audit system of the HK Development Group...