Research On The Integration Of Internal Audit Resources

In recent years,the internal audit work has been paid more and more attention as the state has been paying more and more attention to the audit work,and the requirements of auditing have been constantly improved.Countries have introduced a series of important policy documents,highly stressed and complete coverage of the audit,and also points out that should establish and improve the working mechanism to adapt to the requirements of the audit for the whole,at the same time,in the overall integration of audit resources has also put forward new requirements,including through the audit organization form of innovation,promote the comprehensive strength of audit and audit work efficiency,etc.From the national level,the national audit office in 2003 five-year development plan for the integration of audit resources are proposed requirements,from then on,the newly introduced much starker choices-and graver consequences-in until 2016 the national audit work development planning are put forward about innovation audit mechanisms such as the allocation of resources,business management,and the results of user requirements,such as visible efficient integration of resources is China's auditing continued concern for a long time.At the same time,due to the modern enterprise management and operation mechanism of continuously perfect,under the new normal in the current economy,the development of the enterprise has high expectations for internal audit,the internal audit of pressure also increased gradually.But in the actual enterprise internal resource allocation is unreasonable,insufficient internal audit resources and enterprise more and more intensified contradiction between the increasing demand,internal audit effectiveness problem is largely a result of not good preservation and use of audit results and cause the waste of resources restricted the internal audit goal,enterprise internal audit is an urgent need to through the implementation of resource integration to solve these problems.It is of great significance to integrate internal audit resources to solve the contradiction between supply and demand of internal audit resources.This paper defines the concept of internal audit resources,that the range of human,financial and material resources and methods,etc.,use is used to complete the specific tasks of audit and guarantees for the realization of the objective of internal audit,and points out the human and financial resources,information,technology,system and cultural resources is a key resource in internal audit resources.On this basis,this paper defines internal auditing resources integration as a kind of to achieve the goal of internal audit,with the aid of certain methods,which can identify the elements of internal audit resources,access,configuration,utilization process,its purpose lies in the more fully and effectively play the role of internal audit in the organization,improve efficiency of the internal audit activity.After defining the key concepts,this paper involved to illustrate the content of all kinds of specific resources,and are able to learn from the resources integration in the process of research theory and the main point of the coordination theory.Further,this paper analyzes the necessity and feasibility of internal audit resources integration,and summarizes the analysis of the current main problems existing in the internal audit resources integration,and puts forward the innovative solutions,including should be paid attention to in the process of resource integration of resources for identification,acquisition,configuration,and use of the several links of control,and by building the information platform to enhance the level of internal audit resources integration.In the end,this paper also selects the practical situation of HT company to carry out case analysis,illustrates the implementation of internal audit resource integration and puts forward some improvement measures.