Research On Internal Audit Conflict Management Of ZN Finance Company Based On "Three Elements Of Conflict"

The CPC Central Committee and the State Council have long regarded internal audit as a top priority.Especially after the 18 th CPC National Congress,the State Council issued The Opinions of the State Council on Strengthening Audit Work,requiring all units to attach great importance to internal audit,play a positive role of internal audit,and effectively reduce risk factors.As new financial institution,with the rapid development of the group,the business of the financial company is increasingly complex,and the role of internal audit is increasingly prominent.Giving full play to the internal audit function of financial companies is of positive significance for strengthening internal control management,preventing potential risks and increasing enterprise value.Meanwhile,it is conducive to maintaining operating risks at a low level and improving the soundness of operation,which is an important guarantee for the healthy development of enterprises.However,affected by the conflict of internal audit,especially the conflict between the audit department and the audited department,ZN Financial Company has many problems in internal audit.Audit efficiency is low and audit quality is not up to standard.It is difficult to fully play the audit function,highlight the audit benefits,and the ultimate audit objective of adding value to the organization has not been fully realized.Therefore,in ZN Financial Company’s internal audit work,the need for effective management and resolution of internal audit conflicts is very urgent.Through literature research,based on the differences between internal audit and external audit and the three elements of conflict,this paper analyzed the objectivity and possibility of internal audit conflict.Based on the importance of internal audit work and the consistency of organizational goals,puts forward the necessity of the internal audit conflict management,and the conflict of internal audit can be resolved.To analyze ZN Finance Company’s internal audit conflict in depth and provide a workable and efficient ZN Financial Company conflict management systematic scheme.Through the comprehensive use of event research method,interview method,questionnaire survey method and other methods,ZN Financial Company’s internal audit conflict is examined,including the form of the internal audit conflict,the frequency of the internal audit conflict,and the intensity of the internal audit conflict.And on the basis of the three elements of conflict,combined with the actual situation of ZN Finance Company,proposes a systematic scheme to solve the ZN Financial Company’s internal audit conflict from three aspects,including communication,organizational structure and personal factors that support the high-quality development of ZN Financial Company’s internal audit.At the same time,it also provides a reference for the internal audit conflict management of the entire financial company industry and helps improve the corporate governance efficiency of financial companies.