Research On The Optimization Of Value-added Internal Audit System Of Hunan HJ Company

Under the background of economic globalization,china’s macroeconomic development has entered a new normal,and business risks emerge one after another.Seeking benefits from management has become a new idea for enterprise development.As an important link in the enterprise value chain,the core goal of "adding value" for the enterprise has been widely recognized by experts and scholars at home and abroad,and the concept of value-added internal audit came into being.However,at this stage,many chinese enterprises lack necessary thinking and practice on how to carry out value-added internal audit.Therefore,in-depth study of the development of enterprise value-added internal audit is of far-reaching significance.Based on the analysis of the current situation of HJ Company’s internal audit and value chain,aiming at the insufficient value-added role of HJ Company’s internal audit,this paper reconstructs the value-added internal audit framework from two aspects: the value-added mode of internal audit and the audit of key links in the company’s value chain,optimizes the internal audit methods and procedures,and establishes a tracking evaluation index system based on the value-added internal audit and value chain related theories.Finally,this paper expounds the specific implementation guarantee measures of value-added internal audit from five aspects: improving the independence of value-added internal audit,clarifying the functional orientation of value-added internal audit,improving the value-added internal audit quality assurance system,strengthening the resource allocation of value-added internal audit,and creating a cultural atmosphere of value-added internal audit,which has comprehensively improved the value-added internal audit system of HJ Company,It realizes the combination of theory and practice.It is hoped that this can further enhance the value-added function of HJ Company’s internal audit,so as to better serve the realization of the enterprise’s strategic development planning and business objectives,and realize the self value-added of internal audit and the value-added of the enterprise.