Research On The Expansion Of Internal Audit Function And Its Realization Path In The New Era

Strengthening the internal audit is the need of promoting the modernization of corporate governance system and governance ability.In the new era,the development of internal audit of Chinese enterprises is faced with many rare opportunities and severe challenges.but urgent practical value to explore the expansion of internal audit function in the new era.This paper will closely combine the characteristics of the new era,and study the functions that internal audit should have and the path to realize the functions under the background of the new era.Based on the review of the evolution of the internal audit function of enterprises,combined with the new requirements for the development of enterprises in the new era,this study makes an in-depth study of the internal audit function,and selects a representative w enterprise as a case for in-depth analysis,summarizes and proposes what kind of functions and contents the internal audit of enterprises should have in the new era,and comprehensively widens the traditional internal audit of enterprises The connotation and extension of audit function expand the scope of its function from economic field to non economic field,and then put forward the realization of new era enterprise from the aspects of the organization and leadership system of internal audit,the content of internal audit,the technology and method of internal audit,the application of internal audit results,the guidance and supervision of state organs,and the team of internal auditors The optimization path of internal audit function.Through the research,the following conclusions are drawn: in the new era,the internal audit function of enterprises needs to be expanded from the perspective of corporate governance,from the six functions of supervision,assurance,evaluation,consultation,coordination and accountability.To achieve these goals,it also needs to expand from the organizational structure and leadership system of internal audit,the content of internal audit,the technology and methods of internal audit,and the operation of internal audit results We should strengthen the construction of the team of internal auditors with and under the guidance and supervision of the state organs,play a systematic role,and build a new era of enterprise internal audit system..This article takes Xi Jinping's "eight clear and fourteen insistence" as the starting point,expands the internal audit function of the enterprise,and forms the relevant theory of the internal audit function which has the characteristics of our new era.This is conducive to enriching the extension and connotation of the internal audit theory,and provides reference for the new era of internal audit to better play its role.