Research On Value-added Internal Audit Of XD Enterprises Based On Value Chain

With the continuous development of social economy,competition in various industries is becoming increasingly fierce.How to increase enterprise value so as to ensure that enterprises are in a favorable position in competition is one of the issues that enterprises urgently need to solve.Value-added internal audit is an important breakthrough in the theory of internal audit,and it is also the future development trend of internal audit.Embedding value-added internal audit into the process of value chain analysis and strengthening the management and supervision of value chain activities is conducive to achieving the rational allocation of resources,improving the operation and management of enterprises,and thereby increasing enterprise value.Based on the value chain theory,this article uses the case analysis method to study the value-added internal audit of the XD enterprise.Firstly,research shows that XD’s internal audit currently has problems such as weak independence,non-standard workflow,lack of close integration with the value chain,and insufficient value-added.In response to the above issues,this study reshaped the internal audit system of the XD based on the value chain theory,and built a value-added internal audit index system around the risk factors in the basic and auxiliary links of the value chain.Finally,this study analyzes the application situation of value-added internal audit in the XD and proposes safeguards for its smooth implementation,such as implementing the value-added internal audit concept,accelerating the transformation speed of internal audit,strengthening value chain management and risk management,and promoting the digital construction of internal audit.There are two main purposes of this article.Firstly,analyzing the application situation of value-added internal audit in the XD can help the XD optimize the value chain,improve risk management capabilities,and achieve value added;Secondly,exploring the application of value-added auditing based on the value chain in the XD can provide experience for value-added development and strategic planning of other manufacturing enterprises.