Research On Optimization Of G Company’s Value-added Internal Audit System

As a state-owned restructuring enterprise,G company has been in the low level of the industry in terms of its financial performance in recent years,and there is a downward trend,highlighting the demand of the internal self-supervision,self-control and the realization of value added.Internal audit is risk-based,providing objective confirmation,recommendations and insights to add and protect organization value.Strengthening audit supervision and giving full play to the application of audit results can standardize the management,prevent and resolve business risks,and promote the healthy and sustainable development of the company.Taking G company as the research object,this paper utilizes the method of literature research,case study and interview.Firstly,this paper introduces the relevant literature of value-added internal audit and system.Secondly,it talks about the present situation of value-added internal audit system of G company from six aspects: culture,system,organization,talent,business and information technology.After analyzing its problems and causes,the paper puts forward the optimization scheme of G company’s value-added internal audit system,and offers some suggestions to implement this scheme.Based on the research,this paper holds that the G company,according to its development strategy,should transform from the audit mode which gives first place to the financial and business compliance audit to the mode of risk management audit,internal control audit and performance audit.In this way,it can construct a risk-oriented and value-added internal audit system to provide confirmation and consulting services to add value to the enterprise.Referring the optimization of the value-added internal audit system,it should be based on the company’s development strategy to make the internal audit function strategy,determine the internal audit function and development objectives and optimize the value-added internal audit system from six aspects: culture,organization,system,business,talent and information technology.Security should also be guaranteed during the implementation process.G company studied in this paper has the typical characteristics of the current restructuring construction enterprises,and the management problems reflected are also representative.For analysis and study of the above problems,Especially for G company,the customized optimization scheme of value-added internal audit system is expected to help it effectively solve management problems and achieve value added.This study also provides a reference for large construction enterprises about how to construct a value-added internal audit system suitable for the development of companies from their own perspective,is advantageous to the enterprise to strengthen risk management,strengthen internal control and achieve value added.