Research On Independence Of Internal Audit In BFZG Group

From late twentieth Century to early twenty-first Century,there were a few shocking financial fraud scandal: in 2011 November,the world was the world's largest energy trader Enron Corp financial fraud scandal broke,and then the failure of World Com,Arthur Andersen audit,World Com made nearly tens of billions of dollars of profit,create a new record of internal fraud;14300000000 euro in 2004 Italy Parmalat financial black hole is exposed;China one after another appeared "Yinguangxia","Lantian" incident,but also sounded the alarm.Therefore,after the financial scandal,which contains the independence of internal audit has become a provide much material for thought problems.Especially in the World Com case,the internal audit manager Cynthia Cooper to up right spirit,noble occupation ethics,revealed that shocked the world financial fraud,the more that the key position of internal audit in corporate governance,internal control and risk management.The independence of internal audit is becoming more and more recognized by regulators,investors,and the public.Improve the internal audit system,has become one of the important link of the enterprise grow up healthily in the fierce competition in the.This paper is divided into six parts,with the BFZG group as an example,introduces the current situation and existing problems of the independence of internal audit.In the first two chapters,introduces the related theoretical basis for this article research mentality and the independence of internal audit.The third part introduces the summary of BFZG group and its present status of internal audit independence.In the fourth part puts forward the existing problems of the internal audit independence,and expounds the reasons for these problems in the fifth part,the last part,the reason for the problem before and the existence of these problems and puts forward the corresponding solutions.In this paper,using the basic theory of internal audit.internal audit independence from the angle,analyzes problems and causes of internal audit work.At the same time,by learning from the advanced experience of other domestic large state-owned group and in internal audit management,strengthen the independence of internal audit of the status,and the North heavy industry group in the presence of the independence of internal audit problems and deep reasons,measures and suggestions are put forward corresponding advice,for internal audit independence effectively,help to improve the enterprise internal control and internal audit,to ensure the safety of state-owned assets,improve the state-owned capital operating efficiency and efficiency,realize the maintenance and appreciation of state-owned assets.To help the BFZG achieve its enterprise value.Help the harmonious and stable development of the BFZG group for the construction of a specification,but also provide some reference for other similar large state-owned enterprises to the construction of the internal audit system.