Research On The Status Quo And Existing Problems Of Gree’s Internal Audit

As an important means for a company to avoid operational risks,internal audit not only performs comprehensive monitoring on the development of the enterprise,but also serves as an important basis for the development and management of the enterprise.At the same time,internal audit can effectively strengthen the implementation of the internal control system,to achieve the purpose of corporate governance.However,at present,there are still many problems in the development of internal audit in Chinese enterprises,both in theoretical understanding and practical application,which require more scholars to invest in exploration and research.This paper mainly studies gree’s internal audit with literature research method and case analysis method.Firstly,it introduces the relevant theories of internal audit,including definition and development,functions and characteristics,and conditions for effective operation of internal audit.Secondly,it expounds the relationship among corporate governance,internal audit and internal control.Thirdly,the case study of gree electric appliances’ internal audit was conducted.Through the study on the current status of the gree company internal audit found that gree company’s internal audit institutions set unreasonable,the internal audit system specification to be comprehensive,internal audit implementation program more loopholes,internal audit scope limited,internal audit follow-up evaluation system is not sound and other issues,in combination with the practical situation of gree company,this paper analysis the reason may be that the company organization structure exist weak links,insufficient understanding of the role of internal audit,the lack of internal audit system construction norms,lack of effective information communication system guarantee,the restriction of professional competence in audit,internal audit performance evaluation system has defects,Aiming at the current situation and reasons of gree’s internal audit;Finally,this paper puts forward five Suggestions.Including: from clear internal audit function positioning,reduce the cost of internal audit,improve the independence and authority of internal audit three aspects to optimize the internal audit organization;The construction of the internal audit team should be strengthened from three aspects: optimizing the structure of the internal audit team,strengthening the follow-up training of the internal audit team,and improving the assessment and incentive mechanism of the internal audit team.The performance evaluation index of internal audit should be improved from three aspects: financial dimension,customer dimension and implementation dimension.From the innovation internal audit technique,strengthens the internal audit informationization construction aspect to improve the internal audit technical method;Finally,establish the audit liaison system,change the traditional concept of internal audit,improve the internal audit rectification process,optimize the internal audit rectification accountability mechanism and other aspects to improve the internal audit system norms.