Research On Internal Audit Issues Of State-owned Enterprises From The Perspective Of Corporate Governance

At present,the primary development task of state-owned enterprises is to perfect the corporate governance structure and complete the deepening reform.As an integral part of corporate governance,internal audit can play the role of recognizing,evaluating the performance of fiduciary responsibility,solving information asymmetry,improving the efficiency of governance and realizing the value added of enterprises.At present,however,there are still some problems in the process of internal auditing in state-owned enterprises,which affect their role in corporate governance.Taking L group of state-owned enterprises as an example,this paper uses case study,literature study and questionnaire to study the problems in the quality of internal audit in this enterprise,and puts forward some strategies to improve the quality of internal audit,so as to better play the role of internal audit in corporate governance.Starting with the internal audit quality and the theory of corporate governance,this paper expounds the influencing factors of internal audit quality,the relationship between internal audit and corporate governance,and the role of internal audit in corporate governance.Then,on the basis of relevant theories,combined with the characteristics of state-owned enterprises,this paper analyzes the necessity of improving the internal audit quality of state-owned enterprises,and then takes Group l of state-owned enterprises as an example to introduce the present situation of internal audit in this group.At the same time,referring to the field investigation and questionnaire statistical analysis results,from the perspective of corporate governance,the internal audit of Group l has the following defects: internal audit institutions are not included in the corporate governance framework;The comprehensive quality of internal audit personnel,inadequate allocation of audit resources such as hardware equipment restrict the role of internal audit in corporate governance,the time of internal audit and the narrow scope of objects lead to incomplete examination of internal audit's fiduciary responsibility.Because the internal audit of state-owned enterprises is set up by the government,with a strong administrative color,the board of directors and executives do not attach importance to it,the internal audit in the governance of state-owned enterprises is insufficient in domestic demand,which is influenced by the traditional evaluation concept of administrative institutions.The group's internal audit did not achieve a favourable incentive mechanism.In view of the problems in the quality of internal audit,this paper puts forward the following countermeasures to give play to the role of internal audit in corporate governance: by improving the organization mode of internal audit,Establishing a double-track reporting relationship to re-establish the framework of internal audit institutions,optimizing the allocation of audit resources through the rational allocation of the number of internal auditors,the selection of compound talents,the establishment of talent training mechanisms,etc.Broaden the internal audit ideas and scope,carry out risk management audit,corporate governance audit,strategic audit and so on,so that the scope of internal audit extended to the field of corporate governance,through the establishment of humanized service concept,Implementing the "participatory" internal audit method,actively marketing the internal audit to the board of directors,the senior management and the staff,realizing the establishment of the assessment index and the company's goal,diversifying the assessment index,and arousing the auditors' work enthusiasm.The problems of the internal audit of L group are common among the state-owned enterprises.Through case analysis,this paper aims to improve the internal audit quality of Chinese state-owned enterprises,give full play to its role in corporate governance,and hope to provide reference for other state-owned enterprises.