Analysis of the modern enterprise system of internal audit(分析现代企业制度的内部审计)

Analysisofthemodernenterprisesystemofinternalaudit[Abstract]daggerspeedwiththeeconomicdevelopmentofscientificandtechnologicallevel,therapidincrease,China’svariousindustriestowelmarketcompetitionheatsup,undertheconditionsofmarketeconomyinthetowel,onlytoseektomaximizeeconomicbenefitsofmodernenterprises,inorderfrom,I}tosurvive,developmentofinternalaudit,itisthroughtheinternalauditdepartment,thebusinessactivitiesofenterprises,theserviceindicator,accountingdataandotherrelevanteconomicdata,theGovernorof{}rice,analysis,audittomake,andasbecomemorecomplexauditingenvironment,tomakeamoderninternalauditwillincreasethedifficulty,the‘I,thereisaproblemdifficulttorabbits,thusincreasingtheauditrisk,andevendamagetobusinessinterests.Inthispaper,amoderninternalauditsystemforanalysis,described.[Keywords:]ofthemodernenterprise,internalaudit,systems,risk.1Internalaudit,refertotheadoptionofinternalauditdepartment,internalcontrolandavarietyofoperatingtheprojectevaluation,review,supervision,businessoperationsinordertodeterminetheeffectivenessandlegitimacyoftheproject,theaccuracyofcorporatefinancialdataandrealnature,theeffectivenessofinternalmanagement,whileinternalauditreviewofcorporatemonitoringsystemisanimportantpartofauditrisk,referringtothecompany’sinternalauditdepartmentduringtheaudit,duetosomefactorsthatcannotbedeterminedorinappropriateviews,whichledtotheauditfindingsandtheobjectivefactthattherearesomedifferences,sothattheauditofthemainsubjectwasthetrial’sallegationsofcorporateresponsibility,ordamagetheeconomicinterestsofenterprises.Thepurposeofinternalaudit,improvetheenterprise’sinternalmanagementandcontrol,therebyincreaseeconomicefficiency.Thefollowingarticleonthestatusofmoderninternalauditelaborated,whichdiscussestheneedforinternalauditsystem.Amoderninternalauditproblems.2(Acomprehensivequalityauditpersonnelarelesscapableof:Witheconomicdevelopment,inamarketeconomyenvironment,competitionamongenterprisesisnotonlyaproduct,concept,pricecompetition,butalsocompetitionamongtalent.Corporateauditstaff,theirprofessionallevelofqualityandability,willdirectlyaffecttheprosandconsofinternalauditwork.However,someinternalauditstaff,lackofexpertise,lowlevelsoftheory,businessskills,weak,oftenbythefinancialsectororalteredticketsfromotherdepartments,thelackofauditdepartmentfull-timestaff,someoftheauditors,notquicktomastermoderntechnicalmeasures,havenotappliedcomputerizedauditworkinaddition,itisinevitablethatindividualauditorslackprofessionalethics,theuseofitsfunctions,rightsandobtainillegalbenefits,andthuscannotguaranteeauditqualityandeffectiveness.(Twocompaniesoftheinternalauditsystemhasyettocomplete:Atpresent,someenterprisesdidnotimproveitsinternalauditqualitycontrolsystem,butalsoacertainlackofriskawareness.Enterprisesinabusiness3activity,theinternalauditdepartmentoftenfailedtopre-planprogram;themattertotheauditprogramdefects,thelackofpost-auditreviewandauditpapers.Inaddition,enterprisesintheinternalauditprocess,oftenthereisnostrictinternalcontrols,compliancetesting,auditinvestigation,whichcannoteffectivelyidentifythefocusoftheauditobjectauditworkfocusisnotclear,resultingintheomissionofkeyauditissuesinthecourseoftheauditpapers,itisgenerallytheobjectoftheauditmattersofrecordproblems,iftheauditstaffexpertise,lackofexperience,whichmaybejudgedascorrectmattersnotincludedintheauditpapers.themodernenterpris...

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