Research On Value-Added Internal Audit Of Y Tobacco Company

With the continuous development of market economy,enterprises urgently need to establish a set of complete and scientific management mechanism and internal audit because of widespread existence as a means of governance.Value-added internal audit is the new trend of development of internal audit.Internal audit take a systematic and standardized approach to internal control,risk management and corporate governance evaluation and improvement,maximize the help enterprises to achieve sustained profitable management goal,the ultimate goal is to add value for the enterprise.With the change of national policy and the tobacco companies target Y,the traditional internal audit can not adapt to the development of the tobacco companies Y needs,internal audit is not only to help Y tobacco companies to realize the management goal,and to provide value-added services for Y tobacco company as much as possible.Internal audit how to organize the value-added,confused with internal auditors and theorists,is also a difficult problem faced by enterprise managers.This study to the new definition of internal audit as the breakthrough point,adopted is given priority to with normative research,literature research and case analysis,the combination of theory and practice method,this paper expounds the function of internal audit to achieve value-added mechanism of action,is mainly studied is how to realize the value-added internal audit.To Y tobacco company as the object of case study,this paper briefly introduces the value results were obtained in the internal audit,and emphatically analyzes the Y tobacco logistics,the authors of efficiency audit project,further to Y tobacco company internal audit effect exists in the value-added services of internal audit value-added function,this paper analyzes the problems and reasons,on this basis,combining with the status and development of the tobacco companies target Y,put forward the new thinking of audit,audit reform mode,development of audit technology,improve the quality of internal audit system construction,form a diversified talent team,the tobacco companies to Y of value-added internal audit provides the direction of development,has a certain positive role.Through the selection of a particular carrier state-owned enterprises internal audit problems,to solve the current internal audit development faced in the process of reform of' the state-owned enterprise and innovation has theoretical and practical reference value.