Reserch On SF Group Inc. Internal Audit Pattern Based On The View Of Corporate Governance

The domestic enterprises internal audit development speed is lower than the economic development speed generally,the current internal audit pattern of SF Group Inc.cannot fulfill the confirmation responsibility to the trusted agent responsibilities,and the potential consultation requirement from management.To reach the goal of effective corporate governance,the paper look into and research the internal audit situation of SF Group Inc..Referring the newest international and domestic internal audit theory,the paper designed a series of internal audit pattern with feasibility and corresponds to the SF Group Inc.,expect fully,it could be a reference to the internal audit management for other companies.This paper mainly studied the development of corporate governance and internal audit historically,and studied the newest theory related.By investigate and survey the internal audit running situation of SF Group Inc.,the author found3 internal audit problems and weaknesses,and analyzed the reasons.Considered the stage of business development and managerial level of SF Group Inc.,draw on the successful internal audit pattern from Top 500Enterprises-Nestle and GE,and according to the newest internal audit theory,the paper come up with proposal on establishing internal control audit pattern and strategy audit pattern based on the view of corporate governance for SF Group Inc.,moreover,the paper propose to introduce the operational audit pattern which adopted commonly by international companies to SF Group Inc..To ensure the implementation of the internal audit pattern based on the view of corporate governance smoothly,the paper analyzed the implementation difficulties,proposes to establish performance assessment mechanism based on balanced score card theory,strengthen the internal auditor development and recruitment system based on high standard admittance mechanism,improve corporate governance mechanism and ensure internal audit independency by the operation of audit committee of the board.At last,the paper come up with proposal on method and meaning of good audit environment establishment.