How To Fully Understand The Connotation Of Internal Audit

For enterprises, there is a certain difference in the degree of attention to the audit work due to the different understanding of the audit work by the managers, which is an objective problem.

In fact, enterprise managers have been exploring the connotation of audit and its role in the development of enterprises.

With the development of enterprises, the role played by internal audit departments in preserving enterprise assets and supervising the standardized development of enterprises has attracted more and more attention from the management of enterprises.

In brief, internal audit is an independent and objective assurance and consultation activity aimed at increasing enterprise value and improving the operation effect of enterprises.

It helps enterprises to adopt systematic and standardized methods and systems to evaluate and improve the efficiency of risk management, internal control and governance process to achieve organizational goals, and for enterprises, of course, maximize enterprise value and enhance comprehensive competitiveness.

The understanding of the connotation of internal audit can be understood from two aspects.

First, the internal audit department is entrusted to the internal affairs of the enterprise as an enterprise manager.

The functional departments that improve management efficiency are aimed at providing an independent evaluation system for the risk management, control and management process of enterprises, giving an objective and fair evaluation of audit evidence, and putting forward feasible audit proposals.

For example, financial revenue and expenditure audit, economic responsibility audit, performance audit, legitimacy audit, system safety audit and prudent audit.

Second, in order to achieve enterprise

And standardize, improve the organization and management, and accept the entrustment of the top management of the internal audit department for some special events and related functional departments.

And exchanges, and consulted the responsible person and the operator to understand the paction development process, stand on the standpoint of the independent third party, and make objective and feasible audit recommendations for the related events, so as to promote the institutionalization and standardization of the company's development.

Or in conjunction with the relevant departments, according to the facts, process reengineering to meet the needs of enterprise development.

The internal audit department, as an independent third party entrusted by the management of the company, must give objective opinions on the events or management systems.

The purpose is to find out the weak links and problems in the management of enterprises, expose the faults and deficiencies in business planning, investment decisions, production organization, internal control and management measures, and make rational use of the resources of supervisors, and put forward reasonable proposals for improving management and improving efficiency, and fully tap the potentialities of all the elements of productive forces.

Through the above understandable, the role played by internal audit in the process of enterprise standardization can not be ignored. As an act of independent supervision and evaluation of the economic activities of the unit and its departments, internal audit is responsible for ensuring the safe operation of the unit, making good decisions for the scientific decision-making of the unit, serving the overall development of the unit, promoting the unit's economic management and improving the level of asset management, and playing an active role in realizing the internal economic objectives in the near future.