In fact, the company's internal audit is the last and most important portal of the company. Killing the risk of mistakes and disadvantages in the cradle is very important for the long-term stability of enterprises. This determines that the audit is not just an audit. It is also necessary to communicate with the audited units, pay attention to the business processes of enterprises with professional skepticism, sort out the processes, summarize the risk points, and help enterprises avoid risks. Other departments of the company may say that every department is good, but audit should be the third eye of the enterprise, look at the problem from a relatively independent perspective and dare to be responsible to the senior management. Of course, the premise of all this is that the chairman attaches importance to the audit work and gives the audit due rights. Operating loss.
Generally speaking, modern internal audit has the following functions:
1. Risk assessment and risk prevention assessment refer to the process and method of internal audit to identify and evaluate risks and evaluate corresponding risk response measures. Risk prevention refers to the internal audit through the inspection and supervision of all aspects of enterprise economic activities, find out the weak links, give an alarm at the first time, play the role of risk early warning, and then carry out risk control. Internal audit takes risk assessment and risk prevention as the focus of audit work, and often keeps abreast of all aspects of the enterprise, discovers and analyzes the potential risks existing or possibly existing in the enterprise, establishes and improves the risk assessment mechanism, and helps the top management of the enterprise to pay attention to risk control.
2. Supervision and Re-control Due to the continuous expansion of enterprise scale and the increasingly complex business, it is difficult for top managers of enterprises to directly control all aspects of economic activities. In this case, the management needs a special monitoring organization to supervise and evaluate the above situation of the enterprise, so as to achieve the purpose of controlling the enterprise. Internal audit should not only supervise and control the implementation of internal control system, but also evaluate the soundness and effectiveness of internal control and put forward suggestions for improving future work performance.
3. With the increasing complexity of market risks, the judgment ability of enterprises under the group is insufficient, and the business expertise of various departments of enterprises is narrow. As an independent and objective confirmation and consultation activity, internal audit bears the consulting function in enterprises. Internal audit can prevent unreasonable matters in enterprises and prevent greater management loopholes and operating losses.