| The special audit of internal control is an important auxiliary means to establish and perfect the internal control of the enterprise,which is mainly through the ex post evaluation of the effectiveness of the internal control of the company,and for its internal management design and system implementation issues to provide improved methods to play a re-control of the internal control of the role.Although special audit of Enterprise’s internal control can not bring a lot of profit directly to the enterprise,it can also be used to prevent the risks of the enterprise’s own business activities and perfect the internal control of the whole enterprise,to improve the overall level of governance,so as to achieve the enterprise to create value-added wealth business objectives,therefore,to carry out special audit of Enterprise Internal Control is a great self-need for enterprises to improve their operation and management and improve social and economic benefits.This paper in lanzhou district water investment management group co.,LTD.(hereinafter referred to as the "new city water group")for audit research object,the special audit of internal control related theory to comb,and through analyzing the induction summary law,the use of expert advice consulting method and interview method,the group company to carry out the special audit of internal control analysis of existing problems,And try to improve the group company internal control special audit of the relevant suggestions.Through investigation and analysis,the conclusions are as follows: There are still some concrete problems when Lanzhou New Area Water Management Investment Group Co.,Ltd.carries out the special audit of internal control,for example,the internal control special audit institution has complicated functions and lacks independence,the quality of internal control audit is not high,the efficiency of internal control audit is low,the follow-up of internal control audit is not in place.In order to solve these problems,this paper puts forward some suggestions to strengthen the internal audit of the water company in the new area Second,to improve the quality of internal control audit;third,to enhance the ability of personnel to increase the Reserve of Auditors;fourth,to establish a sound audit results rectification and supervision mechanism.This article intends to adopt the above measures to improve the group internal control audit,establish and improve the group internal control,help group high-quality development.To ensure that the above-mentioned expected results can be achieved,first,to strengthen organizational leadership and form synergy from top to bottom;second,to establish and improve the various systems of the group and effectively promote the implementation of the system;third,to effectively strengthen the performance appraisal,fourth,the introduction of internal control special audit software to enhance the efficiency of internal control audit.The results of this paper are of great practical significance for strengthening the special audit of internal control of water utilities group in the new area,and can be used for reference for similar enterprises to carry out special audit of internal control,can play a role in promoting the efficiency of enterprise management,so as to maximize the interests of business stakeholders. |
