Research On The Problems Of The Realization Of The Goal Of Enterprise Internal Audit

In this case,this paper to China's listed companies in recent years in the performance of internal audit for specific research object,trying to sum up a certain amount of practical work and combing some of the data,in collating the past five years colleagues and research results at home and abroad based on the past cases,the domestic enterprises,thus make recommendations of internal audit work the and to help the proliferation of audit knowledge and improve the practical value of the audit.The internal audit is defined as an independent,objective assurance and consulting activity,defined by the IIA version of the seventh internal audit.Its purpose is to add value to the organization and improve the operational efficiency of the organization.It evaluates and improves the effectiveness of risk management,control,and governance processes through a systematic and standardized approach to help organizations achieve their goals." We can infer the internal audit's goal is to increase value for the enterprise,the enterprise internal audit department is carried out in order to achieve the business target of internal audit activities to confirm the three aspects of corporate governance,internal control,risk management and advisory services.This paper combines the case and discusses the enterprise's internal audit department of supporting three aspects of corporate governance,internal control,risk management,and found the specific activities exposed in the internal audit system,internal audit,internal audit report a lack of response target realization activities auxiliary to corporate governance level the target of internal audit activities,implementation of risk management is not comprehensive,auxiliary target of internal audit implementation activities on the five auxiliary from the actual problems of internal control,and think about the causes of these problems.Finally,according to the reasons,the paper puts forward five corresponding countermeasures to solve the problem,in order to help the enterprises to carry out the activities of the internal audit objectives,and increase the enterprise's value.