Study On Optimization Of Internal Control Audit In The Implementation Of Enterprise Internal Audit Organization

The purpose of this study is to find out the concrete measure to promote the value of internal audit.The government sectors,such as the Ministry of Finance and the National Audit Office,have enacted a number of statutes to administrate the audit actions in china.In addition,there are some guilds also formulate a series of standards.this paper sums up the characteristics of the contemporary internal audit,in terms of the type of organization,measures,the requirement of administration,and so on.Today,the business administration will be confronted with a large number of new challenges in all aspects,such as the diversified development of technology,the constantly changing of market competition,the complexity of internal and external interest structure and the macro management environment which is difficult to predict.As a result,the managers are more concerned about the content of the existing operating that can't be contented with the needs of the enterprise's future than the mistakes what have happened previously.In order to meet the enterprise managers' needs,the internal audit will be not only to check out the departed error,but also to seek out the embedded and genuine factors what probably give rise to tremendous risks.The internal audit should reconsider its role in the enterprise and should help the managers to enact the planning for the enterprise development and provide audit consulting services.Rather than telling the readers how to find out the accidents which might have brought enormous losses to the company,this paper is to check the overall or all-business operations from the business controllers' point of view.Speaking of the risk management,combined with management practice and specific cases of the A enterprise,this paper will research on the optimization of internal control audit in enterprise internal audit mainly from three perspectives---the optimization of audit methods,large sample analysis and the causal auditing implementations.This paper illustrates the preliminary preparation for the audit project,the substance of every implementary segment and various improved audit methods in details.First of all,this audit case is based upon a great deal of regulations and rules about the investment of engineering construction.Secondly,for the sake of verifying the effectiveness of the existing internal control measures for an enterprise more accurately,in the preparation stage,all the members of the audit team have summarized the detailed operations of different business process.