Author(s)

Qi Dong, Xuan Zhang, Ying Dong

Corresponding Author

Ying Dong

Abstract

In order to adapt to the profound changes in the domestic and foreign economic situation, we should make our internal audit system more substantial, fit the actual situation, and give full play to the value-added role of internal audit. In this paper, according to the low status of internal audit, functional position is not clear, such as node lag problem, analysis the reason and the optimization of the audit plan, improve the relevant mechanism, and use of information technology, strengthen the application of four aspects put forward the optimum path of enterprise internal audit system, to promote the construction of internal audit system, internal audit should play the role of strategic adjustment and system improvement.

Keywords

Internal audit, Internal audit system, Optimal path