Research On Internal Audit Of State-owned Corporation From The Perspective Of Audit Committee

With the continuous and rapid expansion of Chinese reform and open to the all over the world for exceed 40 years,large state-owned corporations have played a very significant role in this rapid development.In foreign countries,at the beginning of the 21 st century,the Enron scandal in the United States forced the US government to promulgate the Sarbanes-Oxley Act to improve laws and regulations related to corporate governance.Strengthen corporation internal audit and internal control.This thesis takes Chinese large-scale construction state-owned corporation A Group as the analysis object and uses case studies and financial ratio analysis to dissect the internal audit functions and models of large-scale construction state-owned corporations.Dissect the impact of the group's financial indicators on internal audit;compare the internal audit status before and after the establishment of the audit committee and the changes in the amount of audit adjustments.The results indicate that the internal audit of Group A changes with the economic environment,but according to the above research,many problems have been found in the development of internal audit of Group A,including the internal audit department which the independence is not efficiency,and the employees of the internal audit department problems such as low quality,management's inadequately attach importance to the internal audit departments,and the increase in the size of state-owned corporation and mismatches with internal audit management capabilities exist.On this basis,put forward relevant policy recommendations,find out the significant issues existing in the internal audit of the construction group,and formulate appropriate solutions,and therefore extend to Chinese large state-owned construction corporation;Emphasized that the internal audit elements of large construction state-owned corporation groups in China must be optimized;summarized appropriate policy recommendations and specific methods to enhance the effectiveness of internal audit,thereby improving the internal audit construction of large construction state-owned corporation in China.Provide decisionmaking reference for relevant functional departments.