Research On Internal Economic Responsibility Audit On The Branch Companies Executed By A Head Office

With the rapid development of market economy,the importance of internal economic responsibility audit on enterprise development is gradually highlighted.Practice has proved that economic responsibility audit is conducive to improving the responsibility of enterprise head,promotingthe managementmajorization,and facilitating the preservation and appreciation of state-owned assets.However,in practice,there are still some problems which will lead to thedysfunction of the supervisory and evaluation of economic responsibility audit.Therefore,this paper chooses A enterprise group as the object,analyzes the problems existing in the economic responsibility audit on the branchcompanies by A enterprise groupand puts forward the corresponding suggestions for the existing problems.This paper firstly combs the relevant theories of the internal economic responsibility audit,and then analyzes the current situation of the economic responsibility audit on the branch companies by A enterprise group,and summarizes the problems in five areas:(1)The environment of the economic responsibility auditis unsatisfactory;(2)The management system of the internal audit is not perfect;(3)A enterprise group unilaterally emphasizesthe comprehensiveofthe audit content and scope;(4)The procedures of the economic responsibility audit need to be improved;(5)The rectification of the internal economic responsibility audit is not good.For the five problems above,this paper puts forward the corresponding suggestions:(1)Combine regulations with grassroots work and reinforce competence and independence of audit;(2)Establish the sub-region audit center;(3)Eliminate repeated audit through integration of resources and combine general audit with sampling audit;(4)Carry out audit before the departure and strengthen research on audited companies before audit;(5)Set up rectification supervision rate on audited companies,strengthen the supervision process,and boost the application of the audit rectification results.