The Problems With And Countermeasure Study On Enterprises Internal Audit Function Weakening And Deletions

As the indispensable important part of the corporate governance system,Internal audit has not only become the important guarantee of enterprise self-discipline control,strictly abide by discipline of finance and economics,strengthening risk management,improve the economic benefit,And the role in corporate governance system is becoming more and more important.As the change of business environment,the enterprise will face more and more complex challenges and opportunities.This requires internal audit need to constantly strengthen and expand its own functions,provide strong guarantee for the enterprise value maximization.The development of the internal audit function to strengthen the enterprise self-discipline and supervision mechanism,to perfect the corporate governance system provides an important guarantee.However,lack of internal audit function is obvious in our country,the function of internal audit still stays in the supervision and review of the traditional functions of internal audit stage,lack of internal audit function expansion.In addition,the inherent understanding of internal audit function remains to be change.In practice,to strengthen and expand the functions of internal audit is not enough attention.In practice,enterprises is not pay enough attention to strengthen and expand the functions of internal audit.Therefore,how to help enterprises to strengthen and expand the functions of internal audit has become the preferential problems to be solved of enterprise in Standardize corporate governance system and promote transformation and upgrading.In this context,this article selects TF coal co.,LTD as the research object for research.Its purpose is to strengthen and expand pertinently TF company of the internal audit function countermeasures,so as to promote the effective operation of corporate governance system.(1)introduction,introduces the research background and significance of this article,the internal audit research status at home and abroad and the research contents and research methods in this paper.(2)The theoretical foundation of the relationship between internal auditing and corporate governance system.This chapter mainly introduces the constitute the main content of the corporate governance system,as well as the relationship between internal audit and its main content.(3)Internal audit in corporate governance system effect the performance of the form.This chapter expounds the corporate governance system composition and mutual relationship,summarizes the internal audit in corporate governance,internal control and risk management play a role.By means of internal audit in corporate governance system effect the performance of the form of research,For the establishment of the internal audit function framework provides a valuable reference.(4)The internal audit function framework.The establishment of the internal audit function framework for a qualified internal audit department provides an important reference standard in what its requires.The residual risk curve reflects the inner relationship between enterprise residual risk and the extent of the internal audit function to strengthen and expand,to measure the effect of internal audit framework.The internal audit function framework combined with residual risk curve take shape of The internal audit function framework.(5)This chapter mainly analyzes the present situation of TF company internal audit function from security situation of the internal audit activity,team building,procedures and implementation,understanding situation,etc(6)Analysis of TF company internal audit function in corporate governance system of specific performance.Through the analysis found that TF company internal audit function status reflects the problems led to the weakening and lack of the internal audit function.(7)Put forward the countermeasures and Suggestions in view of the TF coal co.,LTD.,about the internal audit function weakening and the lack of problem put forward the countermeasures and Suggestions.