Optimize The Internal Audit Resource Allocation Of LM Enterprise

Under the new economic normal,the Audit Commission of China has issued clear instructions to promote the internal audit work of the audited entities to improve their governance objectives.Enterprises are facing more severe external challenges,and the demand for internal auditing has also improved.When corporate decision-makers conduct corporate business activities and strategy formulation,internal audit can provide effective evidence support for decision makers.However,in the internal audit work of the enterprise,due to the certain scarcity of internal audit resources,resources are often not properly allocated,which leads to the contradiction between the relative shortage of internal audit resources and the gradual increase of the demand for audit resources,thus affecting the strategic objectives of enterprise development.Realization is not conducive to the correct judgment of enterprise information users.Therefore,the effective and reasonable organization and coordination of audit resources and the optimization of internal audit resource allocation are the real problems faced by enterprises.This paper starts with the research background and summarizes the relevant literatures at home and abroad by using the literature research method.Secondly,it expounds the concept of internal audit,internal audit resources and resource allocation theory,supply and demand relationship theory and synergy theory;once again introduces the status of LM company and the status of internal audit resources through interviews with employees of different levels and different positions of the case company,among which internal audit The current situation of resource supply and demand is reflected in the quantity of human resources and job functions,the level of audit funds,the integrity of the information construction and auditing system,and the status of distribution is reflected in the strategic choice of enterprises,institutional independence,mechanism perfection and resource allocation mode;The problems existing in the internal audit resource allocation of LM include the irrational number and structure of auditors,the backwardness of internal audit information,the obvious differences in audit resources,the lack of independence of internal audit institutions and the lack of unified planning for audit resources.Based on the necessity of audit resource allocation optimization,the principles,objectives and specific plans for optimization are proposed.Finally,in order to ensure the effective implementation of the internal audit resource allocation plan,safeguard measures are proposed from the aspects of institution,material resources,information andtechnology.It aims to make efficient use of audit resources,improve the quality of internal audits,and promote the sustainable development of the company.