With regard to the sound reflections of our internal audit

Internal audit is an independent business of their own evaluation system, and all economic activities of enterprises to review and evaluate, from the constraints of corporate management, protection, authentication, and promote constructive and staff role. The current lack of independence of internal audit, internal audit staff is not high quality, lack of attention to internal audit role, limiting the internal audit work.

Internal audit is to strengthen internal management and improve the economic efficiency of enterprises of all economic activities within the monitoring and evaluation, its purpose is to expose and reflect the assets, liabilities and profit and loss of the real situation, investigate the financial accounts of various companies illegal, the owner of safeguarding national interests and promoting clean government, to prevent loss of state assets, for the government to strengthen macro-control services of internal audit is the audit of China's socialist system is an important component of its important functions is to monitor economic and financial evaluation, the establishment of internal audit system is internationally accepted practice, as China's socialist market economy system, the internal audit are playing an increasingly important role.

First, the status quo of China's internal audit
Internal audit in the international booming China from the mid-1980s has been the implementation of the internal audit system, internal audit from scratch, has made great progress, for the social and economic development has played an active role. First, the rapid development of the internal audit team like big, has reached more than 300,000 employees. The second is an increasingly important role of internal audit, audit by the establishment of the early days the main drawbacks of the "check" role, to a market economy during high-level "staff" changes. Third, our internal audit and internal audit of international exchange and cooperation faster. and foreign attention compared to the successful experience of internal audit, our internal audit work is not enough emphasis, internal audit work In our country did not produce desired results, although many units set up internal audit institutions, but financial aid to do is work, and some units even have their own constitution does not, although some units of their own constitution, but Most of the work cited some of the financial accounting standards, they believe that internal audit is to oversee the accounting, the neglect of internal audit of the management control functions.

Second, our internal audit of the outstanding problems
With the continuous deepening of reform, the increasing economic and social progress and development of the organization changes, the existing composition of the audit and the audit organization system increasingly exposed many flaws and shortcomings. On the enterprise's internal audits, Currently there are outstanding problems mainly due to:
(A) lack of knowledge of internal audit
First, the internal audit work without proper support. Some of our corporate management of internal audit can provide a variety of management services, lack of understanding, not to internal audit as an integral part of the business and strengthen the business management of the necessary ways and means, and to pick their own internal audit as to problems trouble institutions, excluded from the psychological concept of internal audit, internal audit often makes halfway.

Secondly, the appointment of internal auditors and removal of free Internal audit institutions and personnel directly responsible for corporate leaders, business management, lack of knowledge of internal audit will result in the internal audit agency to set up and staffing a great use of arbitrary , free to merge the management of internal audit organizations to streamline the internal audit staff, and a number of internal auditors not to find out about the specific situation of the enterprise in exchange for a new batch of another, which makes frequent changes of the internal audit staff can not be due perform its functions.

Again, the internal audit work enough publicity, resulting in some workers can not properly look at personal income and corporate economic relations, internal audit work is not understood, or even feelings of resentment, and even some of the audit staff also believes that the audit is "to offend people "errand, have fear of hardship, work less active.

(Two internal audit in the enterprise status is not accurate
Enterprises under the market economy is not transcendental and independent internal audit position, Moreover, even with a detached position, internal audit departments in the work process, except those involving cases and some major economic problems of individuals report directly to the main responsible person to be, the enterprise management in the technology and methods of processing errors and errors, it should first fully briefed on the advice, by the people to correct their own and if not mutually ventilation, leading directly to the main report, is not conducive to timely correct the error, is not conducive to coordination working relationship, but not conducive to improving the efficiency of the entire enterprise and operational levels.

(C difference between the independence of internal audit
Internal audit unit is set within the institution, in charge of the unit under the leadership of work-based units to achieve business goals. In view of this, the company's internal audit is difficult to stand in an objective and fair stance on the company's financial position make objective, fair, reasonable and legitimate evaluation. Links to free download http://www.hi138.com (four methods of internal audit lag model
Because of our internal audit of financial revenues and expenditures are still mainly based audit, the main purpose of the audit is "troubleshooting a variety", which audit methods and techniques are based mainly on manual audit. Little use of statistical sampling methods in risk assessment, audit, internal control system reviews, computer audit, internal audit practice in the use of this method is even less. Audit methods and techniques behind, bound to the constraints of the internal audit function and role play.

(Five internal audit staff is not high
As the market economy, establishment and development of diversified business investment in the planned economy period, the few mergers and acquisitions, to be located, inter-enterprise debt restructuring, non-monetary transactions such acts have occurred, to serve economic development and business norms economic behavior of corporate internal audit staff must be involved in these acts to the enterprise. The vast majority of our internal audit staff from the accounting job knowledge than a single turn, lack of production, operation, management-related knowledge and experience, making the internal audit work documents and more from the book to find the problem, it is difficult from the practical work discovery of a deeper level the issue.

Third, improve the internal audit of the main strategy
In view of the status quo of China's internal audit and the outstanding issues, regardless of their qualitative orientation, institutional mechanisms, or ways and means, etc., are not further meet the requirements of modern enterprise system and economic monitoring and evaluation needs. Internal Audit and the WTO has been the growing gap between the new requirements, limitations with the changing economic environment is more obvious, and therefore the urgent need for internal audit to improve and perfect, and to seek comprehensive, wide-area, high-quality development, the main strategy is:
(A specific nature and positioning of the internal audit
Internal audit in enterprise management is extremely important and special position of the internal audit of internal control is an important component of monitoring and evaluation of internal control other parts of the main force, and thus to strengthen its internal control should play an irreplaceable The active role not only that, in the modern enterprise management, with the external environment changes, the risks increase, strengthen corporate governance and internal reorganization, the internal audit work should also improve risk management and improve its management structure, etc. play review, evaluation and promotion of the role, which also gives the internal audit staff heavier, more responsibility and mission.

(B reasonable to set the internal audit organization
At present, China's listed companies have established internal audit organization, but are basically in parallel with the status of other functions, their independence, objectivity and authority should be difficult to guarantee. With the company's system of innovation and governance the gradual improvement of the structure, we advocate the general meeting of shareholders, board of directors and managers were established under the Board of Supervisors, the Audit Committee and internal audit department, there should be among the top-down business mentoring relationships, internal audit should be placed above other functional departments in the business and report to the Audit Committee is responsible for the performance, the managers in charge of administrative and reporting, so, China's listed company's internal audit functions should be parallel to each upgraded to a higher level.

(C to expand the role of internal audit functions and
The positioning of the internal audit staff to monitor the main from the "police", "referee" and the role of equal importance to the evaluation and supervision of the "staff", "assistant" and other changes in the roles, highlighting the internal audit "within the services' characteristics, to develop Internal Audit broader space for the survival and development.

(D to improve the ways and means of internal audit
To improve the level of internal audit work, must adhere to the "three combinations": First, the pre-audit with the matter, the combination of the post-audit, audit and supervision will sooner, to solve the problem in the bud or the initial stage, the second is the micro-macro audit and play a role in combination, both from the macro-management of macro-control and departure arrangements for audit requirements, but also a number of specific items in the audit, integrated and analyzed to identify common problems and their tendency to produce or reasons, puts forward constructive suggestions and recommendations provide the basis for leadership decision-making, third, the audit found that problems persist 治标与治本 combination of audit findings is necessary to properly deal with, but also produce in-depth analysis reasons, from helping establish and improve various rules and regulations and internal control systems, strengthening management, etc. to be fundamentally resolved, so that may no longer be repeated.

(E to improve the quality of internal audit staff
Increasingly complex business environment and competition more intense, the quality of internal audit staff put forward higher requirements for the internal audit staff need not only proficient in financial accounting, we also need to understand the other business areas, acquire the relevant knowledge and skills to more Good implementation of audit and business management services. With the financial area of ​​internal audit work by the penetration of the field to the management and expansion, the composition of the internal audit staff should be diversified, not only have to understand finance and audit professionals, but also should be proficient with the relevant business expertise, experience and employ a high professional level of personnel to augment the internal audit department, to meet the expanding needs of the growing field of auditing, the internal audit institutions in the modern enterprise system to play a greater role . Links to free download http://www.hi138.com