Research On The Development Path Of Enterprise Internal Audit In The Perspective Of Symbiosis

Since the 18 th CPC National Congress,China's economy has gradually entered a new normal,the sustainable development of enterprises,is a challenge and an opportunity.International Internal Audit Association internal audit,audit committee,management and external audit as the four cornerstone of corporate governance,we can see that the enterprise internal audit is an important way of modern enterprise management,but also to improve enterprise management,enhance the competitiveness of enterprises Important means.However,due to the late start of the internal audit of our enterprises,the practical application is somewhat lagging behind the theoretical research.It is undeniable that there are some problems and shortcomings in the actual application of the internal audit of the enterprises in our country,which affect its corporate governance and value increment contribution."Symbiosis" since 1879 by the German biologist De Berry,it has been by sociology,economics,management and other disciplines,showing its strong vitality and practicality,for enterprise internal audit provides a New ideas.In this paper,from the perspective of corporate internal audit,based on the symbiotic theory,the M bank as the case background,the internal audit of its path optimization,improve the internal audit system and enhance its competitiveness,to explore the symbiotic theory The idea into the large-scale joint-stock commercial banks in China's internal audit system,to promote enterprises in improving the internal audit system based on the core competitiveness.In the existing literature,only the construction of internal audit process,and internal audit in the actual work of the effect of why has been unsatisfactory reasons for lack of in-depth discussion,based on the symbiosis theory,this paper puts forward that the essence of the internal audit is the lack of synergistic symbiosis between the various departments within the enterprise.Most employees mistakenly believe that the internal audit is invalid and redundant,so the symbiosis theory is applied to the enterprise The internal audit hopes to put forward a new idea to the internal audit of the enterprise,so as to improve the internal audit system of our country,optimize the internal audit path and promote the development of internal audit.The core of symbiosis is synergy and win-win.Symbiosis theory can not only enrich the theoretical research of internal audit,but also play a huge role in thepractice of internal audit.Under the guidance of symbiosis theory,this paper constructs five internal audit paths for case bank M,which is aimed at the coordination relationship between internal audit department and the above five departments.It is important to note that these five paths are unified and parallel Relationship,while guiding the M bank internal audit work,that is to say that the five paths are happening at the same time.In the research method,this paper adopts the method of literature research,practical investigation and case study.On the one hand,on the basis of fully reading the extensive research on the internal audit of domestic and foreign academic circles,by referring to the origin and development of the symbiosis theory,the author points out the problems existing in the practical application of our enterprises and the essential reasons of these problems.On the other hand,through the practice and practice survey,the symbiosis theory will be applied to the internal audit of the case enterprise,and the existing internal audit path is optimized,which will help to mitigate the conflict between the internal audit department and other departments and help the internal audit Play its role.