Research On The Guidance Of Audit Institutions To Internal Audit Of State-owned Enterprises

The 19 th national congress of the communist party of China has made strategic arrangements for improving the supervision system of the party and the state,called for the reform of the audit management system and the establishment of a unified,comprehensive,authoritative and efficient supervision system under the party's command.The internal audit work has ushered in new opportunities for development.In 2018,the national audit office revised the "provisions of the national audit office on internal audit work",and then issued the "opinions of the national audit office on strengthening the guidance and supervision of internal audit work",requiring audit institutions to guide internal audit and promote high-quality development of internal audit.However,at present,the audit institutions have not defined the specific time,method and content of the guidance,this paper will study the relevant content in detail,in order to provide referential Suggestions for the audit institutions to strengthen the guidance of the internal audit of state-owned enterprises.This paper first sorts out and summarizes the research results at home and abroad,and then discusses the theoretical basis for the audit institutions to guide the internal audit work of state-owned enterprises,focusing on stakeholder theory,division of labor theory and governance theory as the theoretical basis for writing;Based on the theory,this paper analyzes the institutional background of the guidance of audit institutions to the internal audit of state-owned enterprises,and summarizes the guiding role of audit institutions to the internal audit in different periods.Then summarize audit institutions to guide the present situation of the state-owned enterprise internal audit,in view of the present audit institutions to guide the problem of internal audit of state-owned enterprises,the main basis for the auditor about the regulation of internal audit work "and" on strengthening the internal audit work of audit business guidance and supervision of opinions of the relevant audit institutions shall guide the relevant content of internal audit,and combined with the present situation of the state-owned enterprise internal audit,design audit institutions to guide the path of the state-owned enterprise internal audit work,time,way and contents of clear guidance,The guidance on internal audit of state-owned enterprises should be strengthened from five aspects: leadership system of internal audit,arrangement of internal audit projects,implementation of internal audit projects,internal auditors and system construction.Then a case study is carried out to introduce the general situation of J company's internal audit and the problems existing in the guidance of the audit institution.The newly designed path is implemented in J company,and the specific practices of the audit institution in guiding J company's internal audit are pointed out.The effects before and after the implementation are compared and analyzed.At last,it puts forward some measures to strengthen the guidance of audit institutions.The ultimate purpose of this article is to guide the path by design,put forward has not been clear about the audit institutions to guide the way and content of the internal audit work of state-owned enterprises and to provide solutions to difficult problems in the practical work,and to provide ideas for audit institutions to carry out the related work,also for audit institutions to guide belongs to the direct object of internal audit of other units to provide some reference and reference.