Research On Internal Audit Problems And Countermeasures Of J Group Company

In the past two decades,China has witnessed rapid development,with the development of China's economy,the enterprises conform to national development and enjoy the dividends of development.Many companies have grown bigger,from small to large,and even become multinational group companies or listed companies.But these fast-growing enterprises,seem not ready because of culture,experience,national conditions and other reasons,internal management often becomes a weakness affecting the development of the company.Internal audit,as an invisible manager and the means of management,has been paid more and more attention and accepted by society.Domestic foresighted entrepreneurs began to set up internal audit departments at the early stage of the establishment and granted full supervision powers,and constantly strengthened the powers of internal audit.This paper chooses J Group as the research.As the leading enterprise in the herbal tea industry,J Group has annual sales of 20 billion yuan.In this paper,the author uses the method of combining theoretical analysis with case study to analyze from the following aspects: Firstly,it elaborates the relevant theory of internal audit in an all-round way,then it analyses the operation status,main business and revenue indicators of J Group,and further collects information by questionnaire survey.Through the data analysis and research results of the questionnaire survey,readers can understand the current situation of internal audit in J Group,and find out the problems existing in the implementation of internal audit in J Group,and study in-depth into the underlying causes of related problems,so as to reconstruct the scientific process of internal audit.In the conclusion part,this paper emphasizes that optimizing internal audit organization can effectively help enterprises to integrate internal resources and strengthen their ranks.It uses Schumpeter's discontinuous innovation second curve principle and the new combination of old elements to optimize internal audit structure and personnel quality.In addition,after investigation and analysis,it is concluded that a series of measures such as expanding the functions of internal audit,improving the economic benefits of internal audit,and optimizing the assessment methods of internal audit will change the disadvantages and deficiencies faced by internal audit in J Group Company at present.Especially in the aspect of function expansion,increasing anti-fraud audit function is an innovation in the conclusion of this paper.Finally,this paper concludes that if the internal audit business of J Group Company can adjust its improvement strategy and optimize its organizational structure in time,it will create great value for the enterprise and realize its business objectives as soon as possible.