| In the new era and under the new circumstances,The unpredictable living environment for enterprises,The complexity and uncertainty of economic activity,State-owned enterprises also undertake the heavy responsibility and mission of"promoting the preservation and appreciation of state-owned assets","become bigger,stronger and better" and "become a modern first-class enterprise",Traditional internal audits is difficult to help SOEs meet these new requirements,At present,the valueadded function of internal audit should be fully released,Stimulate the internal audit vitality,However,how to improve and optimize the problems existing in the current internal audit,Make the internal audit become an important guarantee for enterprises to achieve their strategic goals,It is the difficulty of the transformation and development of the internal audit of state-owned enterprises.Based on the main research results of value-added internal audit at home and abroad,supported on the theoretical basis of principal agent theory,information asymmetry theory,fraud triangle theory,risk management theory,this paper conducts a case study on the value-added internal audit,system,business of JT Group and safeguard measures.JT Group is a state-owned enterprise with diversified operation in the transportation industry,which has made an important contribution to the local industrial pattern and economic and social development.This article first analyzes the problems existing in JT Group’s internal audit from aspects such as audit organization,audit positioning,system construction,resource allocation,and audit quality.In order to solve the above problems and fully exert the value-added effect of internal audit,this article constructs a value-added internal audit system for JT Group from the perspectives of internal audit objectives,organizational models,system construction,workflow,business fields,and cultural construction,The optimization paths are compared and summarized.Then,a preliminary assumption is made on the specific application of JT Group’s equity investment audit and subordinate company’s testing business audit.Finally,in order to ensure the effective implementation of value-added internal audit,the article expounds it from three perspectives:organizational guarantee,information system construction and evaluation system construction.The system construction,business development and safeguard measures of value-added internal audit are interrelated and influential,both indispensable,and finally achieve the goal of value appreciation of internal audit.Through theoretical research combined with case analysis,this article puts forward the value-added internal audit optimization countermeasures of JT Group,which is of certain significance for JT Group to innovate audit concept,improve corporate governance and prevent risk ability.At the same time,it strengthens its own study of advanced internal audit theory,and also provides ideas for other state-owned enterprises to optimize their internal audit. |
