审计-重塑我国企业集团内部审计之思考（Reflection on auditing internal audit of enterprise groups in China）.docVIP

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审计-重塑我国企业集团内部审计之思考（Reflection on auditing internal audit of enterprise groups in China）.doc

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审计-重塑我国企业集团内部审计之思考（Reflection on auditing internal audit of enterprise groups in China）

审计-重塑我国企业集团内部审计之思考（Reflection on auditing internal audit of enterprise groups in China） Abstract: in 1980s, Chinas enterprise groups came into being, and after 20 years of vigorous development, it has gradually become mature and stable. The internal audit of the enterprise group from the initial stage to standardize the development of internal audit, but some of the early groups exist certain defects, resulting in the internal audit function cannot be effectively, seriously restricting the development of the enterprise group. Re planning and adjusting internal audit should arouse enough attention of enterprise groups. Key words: audit; internal audit; enterprise group; internal audit of enterprise group In 2008, I participated in an internal audit of a large conglomerate in Beijing with 26 professional companies, including 1 listed companies. In the process of participating in the groups internal audit, I feel that there are some defects in the groups internal audit, which need to be solved urgently. Some problems existing in the group have certain commonness and deserve to be considered by other enterprise groups. In this paper, the internal phenomenon of the internal audit of the enterprise group is analyzed deeply, and the root of the problems existing in the enterprise group is analyzed. The purpose is to provide an improvement for the internal audit of the enterprise groups in our country. I. characteristics of internal audit of enterprise groups In 2003, the internal audit standards formulated by the Internal Audit Association of China defined the internal audit as: it is an independent, objective supervision and evaluation activity within the organization. Facilitate the achievement of organizational goals by reviewing and evaluating the appropriateness, legitimacy and effectiveness of business activities and internal controls. From the definition of internal audit, it is not difficult to see that the function of internal audit is to improve organizational ma