Enlightenment From The Internal Audit Department And The Supervision Agency Under The Leadership Of The Party Organization

State-owned enterprises have always been an important part of our economy,which is not only conducive to the stability of the national economy,but also to the development and innovation of major industries and the improvement of production efficiency.However,since the reform and opening up,while our state-owned enterprises have achieved a series of achievements,they have also faced many problems,such as the issue of economic responsibilities of leading cadres,the vacancy of internal control,weak internal supervision,and the words of leaders.In order to avoid these problems,let the state-owned enterprises continue to be the backbone of the national economy,and improve the quality of internal supervision and audit of the state-owned enterprises.The leading role of party organizations in internal audit departments,while improving the quality of internal audits of state-owned enterprises,has curbed problems such as corruption and inefficiency of state-owned enterprises,which is conducive to maintaining and increasing the value of state-owned assets and giving play to the leadership of state-owned enterprises in the national economy Core position.This paper analyzes the party’s leadership theory,internal audit theory,and internal audit quality evaluation theory,and draws on existing studies to compare and analyze the different internal audit systems of the two subsidiaries of Sichuan Transportation Investment Group.The audit department is directly affiliated with the chairman and is established separately.The internal audit department and the supervision joint office of Chuan Gao Company are under the party committee of the company.Through the questionnaire survey of the two companies and the group’s comparative analysis of the quality of internal audits and the number of internal control issues,it was found that the Internal Audit and Supervision Administration is to a certain extent conducive to the improvement of the absolute number and professional quality of personnel in the internal audit department.It is conducive to the improvement of internal audit efficiency and the development of internal audit work,and at the same time effectively suppresses corporate corruption and other phenomena,and is beneficial to the preservation and appreciation of state-owned assets.Improve the system and the state-owned assets supervision system,clarify the legal status of party organizations in the state-owned enterprise governance,improve the work of the grass-roots party groups in state-owned enterprises,and make good use of the party’s core role in building ad hoc socialist undertakings for reference.