Research On XY Company Investment And Financing Platform Internal Audit Management Improvement

Local government investment and financing platform is an economic entity with independent legal entity,which is established by local governments in the form of financial support or land investment.It is responsible for the investment and financing of government projects.Because local government investment and financing platforms involve a large number of state-owned assets,which have an important impact on local economy.As the economic role played by local investment and financing platforms becomes increasingly prominent,it is particularly necessary to establish a scientific and reasonable internal audit mechanism.The research is conducted systematically by using literature analysis method and field research method.In this paper,analytic hierarchy process is adopted to calculate the weight of the two level and three level internal audit management effect evaluation indicators respectively.The evaluation matrix is mainly determined by the five-level scale selection and classification frequency statistics.Through the statistics of 339 effective questionnaires,the vector group can be obtained to evaluate the effect of the internal audit management of XY company’s investment and financing platform.Combined with the calculation formula of the comprehensive evaluation matrix,the effect of the internal audit management of XY Company’s investment and financing platform is evaluated.XY Company investment and financing platform internal audit management effect score of 3.149392,belongs to the basic effective.After analysis,it is pointed out that the main problems of the internal audit management of XY Company’s investment and financing platform mainly lie in unreasonable allocation of internal audit resources,lax internal audit quality control.The research puts forward suggestions on strengthening the internal audit management of XY Company’s investment and financing platform.In terms of optimizing the allocation of internal audit resources,it puts forward suggestions on introducing modern risk-oriented audit concept and promoting the construction of digital audit.In terms of strengthening the quality management of audit work,suggestions are put forward to strengthen the quality control of audit projects and pay attention to the quality control of audit site.In terms of strengthening audit scope and audit process control,it is proposed to pay more attention to key risk areas in annual audit plan and urge audit rectification and follow-up audit to form audit closed loop.In terms of the establishment of the whole process supervision mechanism and the strict implementation of internal audit accountability.In terms of strengthening the construction of internal audit team and the application of results,suggestions are put forward to rationally allocate the professional level structure of auditors and improve the reliability of audit results by various means.XY Company’s investment and financing platform is selected as the case enterprise for analysis,and its internal audit problems are pointed out and suggestions for optimization are put forward,which can not only enrich the theoretical knowledge system of the internal audit of the investment and financing platform of the government company,but also comprehensively improve the internal audit level of XY Company’s investment and financing platform.And provide some reference for other companies to optimize the internal audit management of investment and financing platforms.