Study On The Path And Effect Of Value-added Internal Audit In Internet Companies

The idea of value-added internal audit has a great impact on the status of the internal audit department of Chinese enterprises,and it is necessary for enterprises to realize their strategies.For enterprises,firstly,due to the strict external market supervision,enterprises are required to be operation in compliance with the law.Secondly,due to the needs of enterprise management,traditional internal audit does not match the strategic needs of the enterprises in terms of concept,service object and audit scope.Therefore,under such a background,the concept of value-added internal audit is of great significance to the development and status promotion of China's internal audit.Internal audit departments can also improve corporate governance,risk management,internal control and other aspects by continuously providing consulting services and achieve the purpose of value-added for enterprises.This article chose a typical Internet enterprise M as a case,from the perspective of the practical work of enterprise internal audit department,Investigated in how Is of value-added internal audit established and improved to ensure the value-added internal audit could work,and how does the internal audit department in the practical Which also fills,Which also fills the blank of related about internet companies cases in literature.The study found that: the dual-engine strategy of "mobile phone +AIo T" of M enterprise is of great significance to the development of the company.In order to meet the strategic needs of the company,the management of the enterprise gives the audit department considerable authority.In addition,the flat management style of the company provides the feasibility for the development of value-added internal audit.At the same time,the internal audit department also took this opportunity to carry out the innovation of audit concept,the expansion of audit objects and scope,the innovation of audit methods and so on,so that the function of value-added internal audit can be realized.The data of this paper was obtained from M enterprise internal audit principle,audit project manager,the auditor and the filed observation.At the same time,this paper also investigated into internal audit department's work at M enterprise by using the public notice of each department,the relevant public speech,as well as the analysis report,etc.in order to find the path to establish value-added internal audit and see how it works for more other companies which would like to establish value-added internal audit.