Case Study On Internal Audit Problems Of HT Financial Leasing Company

In recent years,the financial leasing industry has achieved unprecedented development.Both macro policies and concrete measures have accelerated the role of financial leasing in the economic downturn.Its stimulating effect on private capital investment and contribution value to the real economy are commendable.According to the survey of the Chinese leasing alliance of industry analysis,in the third quarter of 2018,in the face of the trade surplus narrowed sharply,supply side structural reforms made solid progress,transformation and upgrading of industry's tendency towards normalising,financing lease business confidence index reached 34%,the industry climate index reached 33%,is after a few years "partial hot" return to normal level of development to the industry.At the same time,the business development of more than 80% of the surveyed enterprises has increased,and the scale of leasing assets of about 80% of the surveyed enterprises has increased.However,it is not difficult to see that when leasing enterprises are faced with legal risks of lessee's breach of contract,capital and asset management risks and other problems,they are under great internal and external pressure,which brings anxiety and anxiety to the operation of enterprises.This paper aims to start from the perspective of the role of internal audit function,start from the goal of risk control end to internal risk management of the company,take HT financial leasing company as an example,and discuss the problems existing in the process of internal audit in the performance of corporate function.HT financial leasing company is A a-share listed gold leasing company controlled by A state-owned enterprise,which plays A certain representative and benchmark role in the development field of internal audit of the financial leasing industry.Based on the basic theory of internal audit and the financial leasing industry,especially the HT financial leasing companies in the process of internal audit practice case,analyzed HT financial leasing company specific characteristics of the current internal audit,combined with its audit problems in the actual operation process,analyzes the operation of the problems are behind the obstacle and institutional defects,and then according to the corresponding measures are put forward Suggestions to perfect the construction of internal audit.This paper consists of six parts.The first part is the introduction,which introduces the writing background and research significance of the article.On the basis of summarizing and summarizing the relevant literature research at home and abroad,it establishes the writing framework,research methods,and finds and proposes innovative points and difficulties.The second part is the overview of financial leasing and internal audit theory,introduces the definition,characteristics,functions,advantages and other elements of financial leasing business,and expounds the basic connotation,audit elements and basic theory of internal audit.The third part introduces the internal audit cases of HT financial leasing company,specifically describes the overall situation of the company,and analyzes the characteristics and particularity of internal audit.The fourth part is mainly combined with the actual audit of the company,the existence of internal audit problems and cause analysis.The fifth part,aiming at the existing problems and reasons,combined with the realistic possibility,mainly from the system,team,information,audit value-added services and other aspects,puts forward corresponding measures and Suggestions to improve internal audit.The sixth part is the conclusion of this paper.It is hoped that the analysis and discussion in this paper can improve the company's internal audit work in the later stage and promote the company's better development.On the basis of normative research,this paper adopts theoretical analysis method,case analysis method,chart analysis method,etc.,which strongly and vividly confirms the conclusion of this paper.Compared with the previous academic research,this paper improves the contents that state-owned listed companies in financial industry should focus on auditing,and analyzes the existing problems of internal auditing on this basis.The problems existing in internal audit of HT financial leasing companies are also the problems faced by internal audit of many types of financial enterprises.Hope that through this article analysis,on the one hand,to encourage enterprises to strengthen the internal audit function,to provide reference for the application of the other companies to strengthen internal audit,on the other hand also hope that this case can play the role of the topic,promote our country enterprise internal audit theory and practice research,prompted the internal audit of our country enterprise get more efficient and rapid development.