Problems And Improve Countermeasures Of Internal Audit Based On Corporate Governance

In the "11th Five-Year" period vigorously carrying state,the total size of China's heavy machinery industry has 12 consecutive years ranked first in the world.Industry sales revenue from 126 billion yuan in 2005,the compound annual growth rate of growth of up to 430 billion yuan in 2010,the national pillar industry in.However,in recent years the industry from the market opportunities,low-spirited,a lot of money flows to the real estate industry,bubble intensifies,increased risk.Heavy machinery industry is inevitably affected,and in the case of the external environment is not optimistic,the industry is also increasingly concerned about the company's internal management.LK heavy machinery company as the industry leader,the company leaders follow the guiding ideology of "KMT government,put forward new requirements to the audit department,the company expects to make greater contributions.So this paper from the perspective of corporate governance,suggestions for work of the audit department and suggestions.This paper is divided into five parts.The first chapter is the introduction,introduces the background and significance of this paper.In the past thirty years both at home and abroad,governance failures caused social frequent re thinking for the construction of supervision system of the company.Scholars at home and abroad have discussed the interactive relationship between corporate governance and internal audit from different perspectives.The second chapter is an overview of the basic theory,illustrates the basic theory of internal audit and corporate governance theory,the basic theory of internal audit in the definition of internal audit,internal audit,internal audit function and the evolution of enterprise internal audit work;in corporate governance basic theory of corporate governance,the basic principle of corporate governance the basic mode and different management mode of internal audit comparison are summarized.The third chapter of the overall situation of LK company are introduced,mainly includes the LK company background,the development process of the company internal audit itself from scratch,and the audit staff of the Ministry of education and knowledge background to do a simple description.Secondly,the status quo to carry out the work of the internal audit department of the LK company,separately from the internal audit department structure,internal audit staff composition work described,finally analyzes the ways of the internal audit department to realize the corporate governance is stated briefly.The fourth chapter is on the basis of the third chapter,by the author in the field work of the Department of audit experience summed up the problems existing in the internal audit work,it is the crux to the internal audit department is unable to play as an important part of internal governance for its governance.The fifth chapter the author tries to stand on the board and the internal audit department from the Department's perspective,improve the strategic position,improved audit mode,focusing on five aspects of self marketing departments improve interpersonal relationships,optimize personnel knowledge structure and change ideas,put forward some suggestions to help the internal audit play a role in corporate governance the.The sixth chapter is some shortcomings of this present,and the future may also further research aspects summarized.