Research On Value-added Internal Audit Optimization Of MZ Private Enterprises

With the rapid development of China's economy,private enterprises have gradually increased in terms of company size and economic income.At the same time,the development of private enterprises is closely related to the national economy.However,a large part of private enterprises are developed by the early family business,and thus inherit some characteristics of the family business.The internal management of the enterprise lacks scientific and effective management theory,and the mechanism itself is not sound enough.These restrict the enterprise to a certain extent.The development of the company has made many well-started enterprises disappear in the development process.All of the above indicate the important role of internal management control in the development of enterprises.Internal auditing of enterprises is an important part of internal control of enterprises,and its role in the process of enterprise management is irreplaceable.The market economy has brought development opportunities to private enterprises,and competition among enterprises has become increasingly fierce.Private entrepreneurs also recognize and agree with the role of internal audit.However,because the degree of standardization of private enterprise management is different,the dominant effect of internal audit is not enough.In 2014,the China Internal Auditing Association(CIAA)held an annual seminar on the theme of “internal audit to increase organizational value”,actively explored the standardization of internal auditing,and proposed corresponding development prospects.Value-added internal auditing is an extension and development based on traditional internal auditing,that is,direct value-oriented,which not only meets the various needs of private enterprises at this stage of operation,but also provides more help for the development of enterprises.In this context,I combined with the research of MZ private enterprises to carry out all-round thinking about the value-added internal audit of MZ private enterprises.This paper presents the value-added internal audit of MZ private companies,investigates the difficulties and root causes of the value-added internal audit of the enterprise,and references relevant theories,combines the actual situation of MZ private enterprises,and analyzes the value-added internal audit of enterprises.On the basis of the current situation and the causes of the problems,it is proposed how to optimize the value-added internal audit of MZ private enterprises,from the aspects of improving the system,implementing advanced means,adopting the evaluation system,and selecting talents with high comprehensive level.The system was elaborated in order to make the value-added internal audit of MZ private enterprises operate effectively.At the same time,it is hoped that this research can promote the value-added internal audit of similar private enterprises.Through the following sections,this paper analyzes and evaluates the value-added internal audit of MZ private enterprises,and conducts research on the practical application of value-added internal audit in the form of cases.The first part of the article is an introduction,introducing the background of the topic and the meaning of the topic,the literature review of the value-added internal audit,the framework of the paper and the research methods of the thesis.The second part is the analysis of the value-added internal audit theory of private enterprises,mainly introducing the value-added internal The connotation and theoretical basis of the audit,and introduce the value-added ways of value-added internal audit of private enterprises;the third part takes the MZ private enterprise as an example to discuss the development history and current status of its value-added internal audit;the fourth part combines the MZ private enterprise In the actual situation,the main problems of the value-added internal audit and the causes of the problems are analyzed.The fifth part starts from the existing problems and puts forward the optimization suggestions for the value-added internal audit of MZ private enterprises.This part is the whole paper.The core part includes establishing a correct value-added internal audit concept,improving the organizational structure of value-added internal audit,strengthening the application of value-added internal audit results,improving the value-added internal audit system,establishing a value-added internal audit evaluation system,and building high-quality value-added Internal audit team and a modern internal audit method.