Research On Internal Audit Independence Of S Company

Since the development of internal audit in our country,as an important part of China's audit supervision system,it has also gradually received the attention of companies and management.Similarly,the independence and supervision of the company's internal audit function is also increasingly attention.However,while internal audit plays a role in enterprise management,it also brings some problems.Organizational status,institutional independence,and personnel quality of internal audit still need improvement.Even some internal audit institutions are in name only,affecting companies.Management and economic efficiency.Therefore,in order to improve the corporate governance structure of our country and constantly improve the management level of listed companies,we must improve the independence of internal audit,which is of great significance.Therefore,the independence of internal auditing deserves our consideration and research.Firstly,the paper introduces the background and significance of the research,and elaborates the research status of the independence of internal audit at home and abroad.It elaborates the relevant theories of the independence of internal audit,and explain the influencing factors of the independence of internal audit.Secondly,the paper explains the internal audit development process and current situation of S company.It explains profit operation from the background,motivation,means,follow-up impact and internal audit did not play a role.After analyzing the profit manipulation of Company S,it was found that the lack of internal audit independence played a role in the unreasonable institutional setup,narrow scope,low staff independence,loopholes in corporate governance structure,and insufficient attention to internal audit.Finally,the paper combines with the reasons for the insufficient use of internal auditing independence,from the rational establishment of internal audit institutions,the improvement of the independence of internal auditors,the establishment of an internal audit performance evaluation system,the expansion of the scope of internal audit services,the recognition and emphasis on the independence of internal audit,and the externalization of internal audit.We hope to improve the independence of the independence of internal audit of the company S and provide basic guarantees for further optimizing the corporate governance structure and achieving business goals,and look forward to providing reference for the internal audit of listed companies.