The Research on Improving the Internal Audit System in Midea Group
|Keywords||Midea Group Private enterprises Internal Control Internal audit system|
After the high-speed development since the reform and opening up , China 's private enterprises generally faced with subsequent sluggish growth , with multinational companies compete head-to-head situation can not be private enterprise management , decision-making , supervision is still dependent on the founder , deterioration in the external environment , internal control risk case of swelling , how to ensure the company's long-term stability , and growing competition in the market in each private enterprises need to solve the problem . From the angle of internal control , to clarify the development of private enterprises to a certain size must rationalize the corporate governance structure , and establish a sound internal control mechanism , and internal audit governance as an important internal control construction work . This article in-depth analysis of the Group 's internal audit system of the United States and two private enterprises Lenovo, Huawei , found Midea Group's internal audit system existing organizational system dispersed , auditor independence is not strong, the lack of auditing business planning , the audit team quality is not high enough, backward technology audit , this audit system will not be able to support the United States Group sales volume in 2010 reached 100 billion , the transformation of the development needs of the Group to the financial control management model . To solve these problems , this paper proposes a feasible solutions within 2-3 years . \output management services . Specific measures to improve the independence of the internal audit organization , to strengthen the professional capacity of the internal audit staff , audit project of developing the annual audit plan to determine on the basis of risk assessment , development of internal auditing standards, processes and norms , improve existing internal audit operations . Group internal audit work in the results of this study can be directly applied to the United States , have a certain theoretical value and practical operation of practical significance.