Research On The Internal Off-office Auditing In Enterprises

Internal audit on the departure,served as the assessment measure on internal leaders' duty evaluation by the companies,plays a positive role in improving the responsibility consciousness of the enterprise leading personnel,promoting the self-discipline and incorruption of the leaders,standardizing management,perfecting the supervision and management mechanism and manifesting corporate governance etc.Due to the New Normal,the government and society have been paid more and more attention on environmental protection.Enterprises,the major part of the society,naturally will take more responsibility for it.As the enterprises' social responsibility has entered the New Normal,leading personnel should focus not only on the returns but also on the environmental and social benefit during business management and major decision-making process.Therefore,auditors should carry out comprehensive evaluation on the responsibility fulfillment of the leading personnel,including the economic performance during the audit on the departure.However,in our country audit on the departure has still focused on economic responsibility so far.There are still lots of issues to be optimized in audit on the departure.Audit on the environmental and social responsibility of the incumbent leading personnel needs to be established and strengthened.The existed problems in the audit on the departure need to be faced up to.Continuous improvement of the quality of audit work and audit personnel level calls for new methods.We are expecting for the excellent supervision performance on the audit on the departure.In accordance with the current design of internal audit on the departure in our country and the model audit of L company,learning from the outstanding research results as well as the advanced experiences both domestically and overseas,this paper analyzed the disadvantages of the traditional audit on the departure in enterprises by combining the researches of the literature research,normative research and case study,and put forward the method and objects of optimizing the traditional internal audit on the departure.With the introduction of internal audit on the departure in L Company,this paper analyzes the disadvantages in audit and its reasons and provided improvement solutions according to the abuses in traditional audit on the departure.