Research On Value-added Internal Audit Of J Petroleum Enterprises

Value-added internal audit can make the enterprise achieve the goal of value-added on the basis of maintaining value.At present,scholars at home and abroad have done extensive research on value-added internal audit,but there are few practical research cases applied to an oil enterprise in China,and empirical research is limited to the specific situation of internal audit of oil enterprises,which is difficult to obtain,so normative research method is used for research.On the other hand,because the evaluation index of value-added internal audit is not unified in the oil industry,it is difficult to make a horizontal comparative study of value-added internal audit among China’s oil enterprises.Based on the value-added perspective,this paper studies the value-added optimization of internal audit of domestic J oil enterprises,aiming to provide a method and idea for the research of internal audit value-added of Chinese oil enterprises.The main viewpoints of this paper are as follows:This paper first summarizes the relevant concepts and theories of value-added internal audit,which provides a theoretical basis for J oil company to optimize the value-added internal audit.Secondly,according to the relevant standards and norms issued by the state and the industry,this paper summarizes the typical problems existing in the internal audit work of China’s oil enterprises in the existing literature,and carries out the actual visit and Research on J oil enterprises,and establishes the evaluation index system suitable for evaluating the value-added internal audit of oil enterprises.At the same time,this paper establishes a mathematical model for the index system,puts forward the concept of value-added internal audit quality index,and establishes an evaluation model.Finally,based on the established value-added internal audit index system and evaluation model,this paper studies the value-added internal audit evaluation of J petroleum enterprise,identifies the problems in the process of internal audit,and gives corresponding solutions and improvement paths to the identified problems,so as to ensure the enterprise to carry out internal audit more scientifically and efficiently,So that the oil enterprise can achieve the goal of maintaining and increasing the value.In the research process,the innovation of this paper is mainly reflected in the establishment of an evaluation index system and evaluation model suitable for oil enterprises to evaluate their value-added internal audit.At the same time,by using the evaluation system and evaluation model,we can make a horizontal comparative study on value-added internal audit among different oil companies.