A Research On The Application Of The Value-added Internal Audit In Changan Automobile Company Limited

With the development of internal audit and the change of audit concept,more and more enterprises begin to pay more attention to the value-added internal audit.In our country,the research on value-addedinternal audit still stays at the level of the oretical analysis.The internal audit makes the risk management and internal control better.This article firstly elaborated the generation of value-added internal audit and the related theories of it.Value-added internal audit is an application of modern audit which was originally produced in the external audit.It formed an internal audit system with the combination of risk management and internal control.Second,the article talk about the problem of the application in many company in our country,which has impeded the development of the internal audit in our country.Then,the article use the example of Chongqing Changan Automobile Company Limited,this passage analyses the application of value-added internal audit procedures in this company,and described the results of Chongqing ChanganAutomobileCompany Limited using value-added internal audit made in the internal control and risk management and production management.Finally,we sum up the experience of the application of value-added internal audit and give several advice,hope to improve value-added internal audit system in other company.