Study On The Improvement Of KD’s Internal Audit System

In recent years,with the comprehensive deepening of reform and the rule of law,the internal audit of state-owned enterprises has gradually come to the fore.In response to the national call for "full audit coverage",state-owned enterprises have deepened their internal audit systems by strengthening the reform of their internal audit systems.As an indispensable risk control and compliance management function in enterprise management,internal audit should always play a role in the business objectives and development strategies of state-owned enterprises.While some SOEs are currently required by the state to improve their internal control systems,and internal control theory research is flourishing in line with actual practice,internal audit is still in its infancy,and the internal audit theory system has theoretical support but lacks practical research cases.From the perspective of theory and practice,this thesis first USES the analytic hierarchy process(ahp)and fuzzy comprehensive evaluation method to determine KD company audit system effectiveness,on the basis of quantitative analysis and qualitative analysis,the design of the internal audit organization and personnel training,index system of the internal audit system,internal audit and internal audit method and technology of the four index scores respectively,Finally,the current enterprise internal audit system is scored.The analysis shows that the internal audit system of KD company operates effectively,among which the internal audit index system and the internal audit method and technology score is low,the internal control system evaluation index is not comprehensive,the internal audit quality evaluation index is not established,and the internal audit method and technology are relatively backward and so on.To solve above problems,this article from the internal audit organization,system,index and method of the four dimensions of design a set of optimization schemes for KD company,specific measures including perfect rules and regulations and strengthen the process management,strengthen professional skills training and strengthen the internal audit in audit after evaluation,etc.,to provide internal audit system of state-owned enterprises to improve the theoretical study.