Research On Problems And Countermeasures Of Internal Audit Of H Company

Since the reform and opening up,the moden enterprise system has been established and improved in China,and the internal auditing industry has also achieved great development in the enterprise.Western internal audit is based on the prevailing checks and balances and legal concepts in Western society.In order to meet the ever-increasing demands of enterprises,Western internal auditing has been expanding its business scope and gradually accumulated many successful experiences.However,China's moden internal audit was not able to resume development until the 1980s,and it started late.Although it has developed rapidly over the past few decades,it has obvious shortcomings.Due to the rapid changes in the market environment and the shortage of enterprise resources,coupled with the internal auditors in China,the internal auditors often overlook the creation of internal audit value,which leads to some problems in the internal audit development process of Chinese enterprises.With the continuous advancement of economic globalization,enterprises must stand firm and grow stronger in the fierce competition.It is far from enough to rely solely on marketing and technology.Internal management should also be strengthened to meet the development needs of moden enterprises.As one of the important ways to improve corporate governance under the conditions of market economy,internal audit is an important channel to strengthen internal control,improve management and improve economic efficiency.This paper selects H company as the analysis object,adopts the literature analysis method,case analysis method,theoretical analysis method and other research methods.Through the detailed analysis and research on the internal audit status of H company,it summarizes the internal audit in the process of application.The problem and its causes,based on the advanced theory and experience of internal audit at home and abroad,combined with the actual situation of H company,put forward how to improve its internal audit work,focus on building a sound internal audit system,and from the organizational system,Institutional systems and other aspects have been summarized.From the perspectives of strengthening internal audit independence,improving the overall quality of internal auditors,improving internal audit procedures,improving the efficiency of internal audit work,and enhancing the importance of internal audit,the aim is to give full play to the functions and functions of internal audit.It provides a certain reference for the internal audit of other private enterprises in the same industry.By proposing the importance of strengthening audit authority,this paper makes the management of the audited unit attach great importance to internal audit;clarifies rights and obligations through accountability;embodies the role of internal audit through rectification;improves the knowledge structure of internal auditors and introduces advanced Technical means,give full play to the role of internal audit,and win benefits and efficiency for enterprises.The main conclusions and contributions of this paper are:(1)It is practicable to implement internal audit in the enterprise directly responsible to the audit committee;(2)Sound training mechanism and incentive policies can help improve the overall quality of intermal audit staff;(3)Enhance risk prevention awareness and optimize internal audit process:(4)Explore ways to improve internal audit efficiency,such as introducing high-tech means and strengthening information construction;(5)Putting audit recommendations into account responsibility system and improving the application level of audit results.