Analysis Of Internal Audit Of CD State-Owned Group

The state-owned economy is an indispensable part of the development of the world economy.In almost every country,there are a certain number of state-owned enterprises,especially in China,state-owned enterprises are the backbone of the national economic development process,and they are also the important form of realization in public ownership of our country's production.With the deepening of China's revolution and the reform of the economic system,the macro-environment and micro-environment of the internal audit of state-owned enterprises have also undergone profound changes.While state-owned enterprises sure given more autonomy,they also increase the conflict of interest between their owners and their operators.Although the state is the owner of the property rights of state-owned enterprises,it is difficult to effectively supervise the operation of state-owned enterprises,especially In the state-owned enterprises after the transformation of the company system,there has been "insider control" moral hazard.Therefore,it is an important way to promote the effective development of state-owned enterprises by exploring and resolving the problems existing in the internal audit of state-owned enterprises and playing their role in the internal control and corporating governance of state-owned enterprises.State-owned group CD is a large-scale state-owned enterprise with interdisciplinary,cross-industry and cross-ownership.After more than 20 years of development,state-owned enterprises CD has established a relatively modern system of modern enterprises,but the internal audit of state-owned enterprises CD can not meet the needs of the development of enterprises at present,there are still such as internal audit institutions set up Unreasonable,the use of audit technology behind and the internal audit system imperfect and so on.In this paper,using the analysis of the state group CD as an example,the author listed six aspects of the detailed internal audit optimization program to face the problems of internal audit,such as the establishment of internal audit organizations and the improvement of internal audit methods to enhance the internal audit staff,'etc.This also played a certain reference for the development of internal audit of state-owned enterprises in China.