Research On Internal Audit Problems Of X Group Company

In 2018,the central committee of the CPC revised the audit department's provisions on internal auditing in order to strengthen internal audit work,and internal audit entered a new stage of development.The socialist market economy with Chinese characteristics is full of the rule of law,and the status of the organization as the main body of the market is crucial to the operation of the whole market economy.The whole market economy will also develop healthily when the organization grows healthily and forwards.In order to develop the socialist market economy and perfect the construction of modern economic system,the key lies in reducing the probability of organizational problems,reducing risk,promoting the healthy development of organization.Under the background of this era,it is necessary to study how to develop internal audit better,especially with specific case companies.The analysis of the problem is more targeted and more practical value.Case of this article chooses a larger crony company,combined with the related theory of internal audit,through the study of X group company information on the development of internal audit,found the deficiencies in the internal audit practice,puts forward some improvement suggestions for found problems.At present,X group company has carried out various internal audit activities and achieved certain results.Through these audit activities,the company has improved its own production and operation.With the development of modern internal audit,X group company's internal audit work cannot meet the needs of operation and management,there are a lot of inadequate corrective issues: the internal auditor independence is not strong;insufficient staff in the internal audit department;the knowledge structure of internal auditor is single;internal audit technology is relatively backward;the internal audit business cannot cover the scope of enterprise management;internal audit and rectification accountability are not in place.These problems make it difficult for the internal audit work of X group company to make great progress and influence the development of internal audit function and become a major obstacle to the transformation of value-added internal audit.