The Research On The Construction Of Value-added Internal Audit System Of Aihua Group

In May 2015,Ai'an was successfully listed on the Shanghai Stock Exchange.In August 2015,the company's charter was disclosed.The company will establish an internal audit department and an internal auditing system six months later.Nowadays,the targets of the internal auditing department of many private listed companies still remain to meet the compliance requirements of listed companies.And the internal auditing department that only meets compliance will often become the expense department of the company.The company doesn't hope that.Therefore,the transition to the value-added internal auditing has become an urgent need for the company.The article begins with the development phase of internal auditing.It examines the goals and patterns of internal auditing from the system,literature,and internal auditing cases.Then,basing on the fiduciary responsibility theory,internal control theory,value chain theory and risk management theory,the article does a theoretical analysis.And then introducing the current situation of the company,summarize the problems and analyze the causes.Thus,it put forward the idea of building a value-added internal auditing system.It is divided into planning and design stage,execution and inspection stage and processing and feedback stage.Finally,it also puts forward some security Suggestions to support the construction of value-added internal audit.The article mainly builds an internal auditing system that integrates with value-added objectives for Ai'an Group.The value-added internal auditing system is divided into the planning and design phase,the execution and inspection phase,and the processing and feedback phase is integrated with the specific value chain.It is not only standardized.In each stage of internal audit of the enterprise,the quality and efficiency of the audit department have been improved,and the concept of closed-loop audit has also been proposed,which enables the internal audit of the enterprise to continuously improve and improve in the dynamic cycle.