Study On Internal Audit Problems And Countermeasures For JL Company

Recent years,with the speed of globalization of the world economy is accelerating,the social environment faced by modern enterprises is becoming more and more complicated and market competition is more and more intense.Only in the prevention of the company's business risk and financial risk on the basis of maximizing the value of the company can be in an invincible position in the fierce competitive environment.As the external audit as a means of external supervision afterwards,they can not help the company to check out the problem when happened,so internal auditing also plays a vital role in the company.Internal audit,as an independent discipline,plays an irreplaceable role in modern enterprise operations by monitoring and assessing all activities within the company through the use of a series of systematic and normative approaches to provide management,Recommendations to promote the efficiency of the enterprise to improve and prevent the company's business risks and financial risks on the basis of maximizing the value of the company,known as the "perspective of the company's window".But now it seems that many of our senior managers in our country still do not have a correct understanding of the internal audit,many business managers even think that the internal audit is only with the company's financial revenue and expenditure supervision and review function.With the deepening of the degree of internal audit in the enterprise,China's in-depth study of internal audit theory and large-scale introduction of foreign advanced audit concept,and internal audit participation in enterprise management of economic activities in China's internal audit has gradually been enterprises,recognized to accept,but the above functions and in all enterprises can be very effective to play.JL company is a state-owned automobile manufacturing company,in general,the internal audit of listed companies is essential,its internal audit team has a certain scale,therefore,the development of JL company internal audit has representation.Based on the theory of internal audit and the application practice of JL internal audit,this paper summarizes the current situation of JL company internal audit and summarizes the causes of JL internal audit in the course of application and the causes of depth analysis,and puts forward countermeasures to improve the company's internal audit application.This paper is consists of six parts.The first part is an instruction part,which mainly elaborates the research background,research significance and the purpose of this paper.The seconds part is the summary of theories of internal audit.This paper mainlyintroduces the specific functions,and summarizes the basic content of the internal audit and the corresponding theoretical basis.Based on the above,the third part of this paper introduces the specific application of internal audit in JL company,the first part describes the basic situation of JL company,internal audit organization system,and the status of internal audit.The fourth part of this paper mainly introduces the challenge of JL internal audit in the process of work and work effect.This part starts from the audit process,according to the order of the audit work,from front to back,put forward JL internal audit problems and causes.The fifth part is mainly based on the problems,put forward the corresponding improvement suggestions,specifically,this part mainly from the strengthening of audit communication,expand the function areas,strengthening internal audit team,strengthen technical reform,and strengthen the use of audit results in the five aspects of the research on improving measures of internal audit of the JL company,trying to promote internal the audit to maximize the role in corporate governance.The sixth part is the conclusion of this article,which is a summary and prospect of this paper.It is hoped that through the analysis of this paper,we can improve the efficiency of JL's internal audit in the future,and promote the company's better development.On the basis of standard study,using survey study,comparison and case analysis to explain the theory of this article more forceful and vivid.Compared with the previous academic research,this paper focuses on the improvement of the internal audit of state-owned listed companies in automobile manufacturing,and discusses the existing problems of internal audit.These contents mainly are the major risk points during automobile business audit,which requires to be paid special attention to.The problems appeared in the application of internal audit in JL is also the main problems faced in our country's public company,so through the discussion of the application of internal audit.On the one hand to encourage enterprises to strengthen the internal audit functions for other companies to improve the application of internal audit to provide reference,On the other hand,it is hoped that the case study can play a role in promoting the research and exploration of the internal audit theory and practice of our country,and then improve its implementation in our country,so that our enterprises in the internal audit under the help of more efficient and rapid development.