Research On Value-added Internal Audit Of Group H Based On Value Chain

With the development of the world economic structure,the market operating environment is becoming more and more complex and changeable.Under the fierce competition environment,in order to adapt to the needs of economic development under the new normal,companies have taken active countermeasures to enhance their comprehensive strength.Value-added internal audit is an important breakthrough in the development of internal audit theory and a mainstream trend in the transformation of internal audit work.The combination with value chain theory provides enterprises with new ideas for business management,enhances value chain management and helps to realize value added.This paper adopts the method of combining literature research and case analysis,starting with the value chain theory,to carry out research on the value-added internal audit of H Group.First,define the basic concept of value-added internal audit,clarify the functional position of value-added internal audit in the enterprise value chain,conduct a feasibility analysis of the introduction of value chain theory into valueadded internal audit,and introduce other related theoretical basis of value-added internal audit.Then,by introducing the case of H Group,it explains the problems existing at the application level and the overall level in the process of internal audit transformation and development.Next,improve the application of value-added internal auditing.Through the analysis of the corporate value chain,select the key value links related to the core competitiveness of the company,rationally allocate audit resources,and specifically show how internal audit should provide H Group’s procurement,production,sales,logistics and R&D with value-added services.Finally,from the perspective of overall level,corresponding safeguard measures are proposed to make the value-added services of internal audit better serve the value chain audit work.The objectives of this article are mainly focused on two aspects: First,centering on the strategic development of H Group,propose how value-added internal audit should be applied in each key value chain link,so that internal audit can be organically combined with value chain theory,and help enterprises optimize the business process of each link,improve the level of risk management,and reflect the value-added of internal audit work;second,the application process of H Group’s value-added internal audit in the corporate value chain can provide practical reference for similar companies and accelerate the transformation of internal audit upgrade.