| In the face of the requirements of high-quality economic development during the "14th Five-Year Plan" period,in the context of accelerating the improvement of modern enterprise system with Chinese characteristics in the new era,in order to better achieve full audit coverage,the internal audit system of state-owned enterprises has been given a new mission.Under the premise of preserving and increasing the value of state-owned assets,a systematic,standardized and perfect internal audit system can effectively supervise and evaluate the operational efficiency and effectiveness of state-owned enterprises,and prevent corruption while enhancing the market competitiveness of state-owned enterprises.How to effectively achieve audit objectives,enhance audit value,and give full play to the third line of defense of audit has become the focus of attention from all walks of life.This thesis takes Company K,the government platform company where the author actually works,as the research object,and conducts research on the optimization of the internal audit system of Company K according to the logic of "current situation,evaluation,problems,causes,and countermeasures".Based on the research background,research purpose and research significance,this thesis briefly summarizes the relevant concepts of state-owned enterprises and internal audit system,mainly studies the basic theories such as corporate governance theory,internal control theory and system theory,and lists the relevant regulations on the internal audit system of state-owned enterprises at the national and local levels.Secondly,the current situation of Company K’s internal audit system is briefly described,based on the 5M1 E analysis method,the quality evaluation elements and evaluation indicators of Company K’s internal audit system are selected according to the nature,characteristics and current situation of Company K,and the AHP analytic hierarchy method is used to give the evaluation elements and evaluation index weights,a systematic internal audit system quality evaluation model is established for Company K,and the quality performance of Company K’s internal audit system is analyzed in detail according to the results of the questionnaire.Finally,the problems existing in the design and operation of Company K’s internal audit system are summarized,and the causes of these problems are analyzed in depth,and optimization measures are proposed.The results of this thesis show that there are many problems in the internal audit system of Company K in terms of organizational structure and personnel,job responsibilities and authority,system and standard procedures,work status and achievements,etc.,and there are obvious defects in internal audit activities,and there is still a lot of room for improvement in all aspects.At present,Company K has realized the important role of the internal audit system,and has adopted the incentive mechanism to accelerate the training of high-quality internal audit talents,improve the internal audit system,strengthen the correct understanding and allocation of resources by the leadership,establish standard file management methods,promote risk-oriented standardized audit procedures,expand audit focus and business scope,promote the use of professional audit software,build an information big data center,implement the application of internal audit results and rectification responsibility.Regularly revise a series of measures such as the quality evaluation indicators of the internal audit system to optimize the internal audit system. |
