This paper studies the internal audit strategy which is seldom involved in domestic theoretical and practical circles, and holds that the study of internal audit strategic planning is the logical starting point for constructing and perfecting the internal audit management system of enterprise groups in China, and it is urgent to reconstruct and construct it from a new perspective. The following is a model essay on the construction of internal audit strategic planning system of enterprise groups that I J.L. shared with you.

According to the nature of modern enterprise management theory and enterprise management practice, the logical starting point of constructing enterprise internal audit management system should be whether a feasible long-term development goal is set in advance for internal audit behavior and activities, that is, internal audit strategy. Only in this way can specific internal audit activities be carried out correctly, objectively and effectively. In view of the characteristics of modern enterprise group companies, such as large economic scale, many stakeholders, many management links, difficult management and control, and complicated risks, the connotation of internal audit strategy of enterprise group companies should be defined as the overall and guiding planning of the long-term target trajectory of internal audit based on the level of group companies, which is the combination of internal audit direction and supervision strategy of enterprise group companies and the overall positioning of the future development mission and path of internal audit by group decision-makers

First, the theoretical research motivation of internal audit strategy and planning of enterprise group companies

Enterprise internal audit strategy is essentially the application and extension of enterprise strategic management theory in internal audit management practice, and it is the highest embodiment of modern enterprise internal audit concept. Internal audit strategy determines the depth and breadth of internal audit work, and it is the embodiment and realization form of enterprise group strategic concept in the field of internal audit. Its main theoretical research motivation lies in:

First, the strategic planning of internal audit is the main supporting force to safeguard the rights of investors or owners in governance and implement the strategic objectives of management. As the main force to effectively check and balance the corporate governance structure of enterprise groups and the management of companies, the supervision and balance function of internal audit and its unique operation mode can objectively be used as a powerful weapon for managers to standardize the company's behavior, safeguard the legitimate rights and interests of company owners and shareholders, protect the preservation and appreciation of company assets, promote enterprise management and improve economic efficiency.

Second, the strategic planning of internal audit is the management basis for reasonably determining internal audit functions and promoting enterprises to achieve sustainable development goals. The formulation and implementation of the strategic plan of internal audit of enterprise group companies is helpful to clarify the development direction and key areas of internal audit of enterprise group companies, and directly determine the future direction, main work content, survival state and basic functions of internal audit.

Thirdly, the strategic planning of internal audit is an indispensable guiding factor to build a perfect internal audit organizational structure and form a smooth internal audit operation mechanism. The internal audit strategic planning of enterprise group companies is the supporting force of the company's overall strategic objectives and the premise and foundation of the positioning of internal audit functions. It can provide work guidance for organizational management issues such as the selection and establishment of internal audit organizational structure mode, the application of internal audit organizational management mode, the rationality of internal audit institutions of subordinate companies, and provide accurate development direction for enterprise groups to establish a scientific, coordinated and efficient internal audit operation mechanism.

Fourthly, the internal audit strategy is an important tool to ensure that the comprehensive evaluation mechanism of internal audit is scientific and effectively avoid and prevent the business risks of enterprises. The comprehensive evaluation mechanism of internal audit is very important for the normal operation of internal audit management system. To establish a scientific evaluation mechanism, we should comprehensively consider the strategic planning of internal audit, integrate the purpose and core idea of planning into the evaluation mechanism, properly handle the relationship between long-term evaluation indicators and short-term evaluation indicators, and make the evaluation mechanism scientific and the evaluation results objective.

Based on the perspective of strategic design and control, this paper discusses the internal audit strategy of China enterprise group and the construction and realization path of its planning system.

Second, the enterprise internal audit strategy literature review

1 research on the connotation and framework of enterprise internal audit strategy

Western scholars have made many positive achievements in the study of enterprise internal audit strategic planning, which has attracted the attention of internal audit practitioners. If so? Help organizations add value? In-depth research on strategic objectives has yielded fruitful results. By evaluating the effect of internal audit in improving risk management, internal control and corporate governance, enterprise internal audit provides advice to enterprise management, thus helping the organization achieve its strategic objectives and ultimately achieving the purpose of value-added. In order to meet the needs of external investors to improve corporate governance, management requires improving various functions to achieve value-added goals. In order to increase enterprise value, internal audit management must establish or adjust strategic requirements to meet the needs of audit committees, management and external auditors and become a supporter of enterprise strategy implementation. These studies show that the role of internal audit in enterprise risk management is the realization of internal audit? Help organizations add value? The new content of.

In recent years, the theoretical research of internal audit strategy in China has also made some new progress, and it has been deepened with the research on internal audit and internal control system of enterprises. He Zhang discussed the overall framework, guiding ideology and specific content of the transformation and development of internal audit strategy, and thought that the transformation and development of internal audit strategy was imperative. Zhang explored and designed the strategic orientation and basic framework of the internal audit of enterprise groups, and thought that the internal audit strategy determined the development direction of the internal audit of enterprise groups and was the core content of the internal audit's survival and development. Through the analysis of a few documents, it is found that the existing documents are rich in the research on the positioning of internal audit objectives, but they have not studied the connotation of internal audit strategy in depth, but simply constructed the basic framework of internal audit strategy.

2 Research on the strategic objectives and functions of enterprise internal audit

There have been different views on the research of internal audit strategic objectives, such as? Help enterprises add value? And,,? Participate in enterprise comprehensive risk management? Okay, then what? Transformation and upgrading of internal audit, Yi, Ju Jie, et al. The author believes that the specific goals pursued by the above viewpoints are indeed different in the short term, but in the long run, their foothold is consistent with the fundamental interests, both of which are to help enterprises create and increase value through internal audit activities, and realize their own internal audit strategy and the overall business strategic objectives of enterprises.

Enterprise internal audit? Help organizations add value? Literature research on strategic objectives. What will happen to the internal audit of modern enterprises? Value-added internal audit strategy is internalized into the design of audit mode as a concept and criterion, such as formulating value-added criteria in online audit framework and. , 。 In order to maintain the value position of internal audit industry in enterprises, it is far from enough to provide general compliance inspection reports to senior management, board of directors or audit committee. Where must the internal audit activities start? Value protection? Where to? Value added? Wei Baoxing, what is the ultimate purpose and responsibility of internal audit? Value added? Wu Qinghua.

Enterprise internal audit? Participate in comprehensive risk management? Literature research on strategic objectives. Internal audit is an independent and objective confirmation and consultation activity, aiming at increasing organizational value and improving organizational operation. It evaluates and improves the effectiveness of risk management, internal control and governance procedures through systematic and standardized methods to help achieve organizational goals. Risk-oriented internal audit is the development direction of internal audit in Wang Guangyuan? Risk orientation? Audit has been able to adapt to the enterprise organization. Based on this, you already have a pass? Risk orientation? Explore the integration of value chain, corporate governance and corporate strategy through audit, and adopt? Risk orientation? Exploration of auditing to realize enterprise's overall risk management process reengineering.

Enterprise internal audit business management realization? Transformation and upgrading? Literature research on strategic objectives. The transformation and upgrading strategy of internal audit has promoted the procedural and intelligent innovation of methodology, and the conceptual framework of continuous audit, harmonious mountain and online audit has emerged. Enterprise management should transform and optimize the internal audit function from the practical level of internal audit, and the transformation of internal audit is imperative. Beasley and others have proved the importance of internal audit function and its contribution to high-quality corporate governance, the improvement of internal control and supervision environment, and the potential to reduce fraud risk. The research on the strategic goal of internal audit transformation and upgrading shows that the internal audit transformation and upgrading strategy should emphasize the promotion of the core functions of internal audit and promote the coordination and unification of internal audit, corporate governance and development strategy.

3 Enterprise internal audit strategy related issues research summary

Although Chinese academic circles have discussed and studied the definition, characteristics, contents and methods of corporate strategy or financial strategy from different angles and degrees, there are few studies on how to define the connotation of internal audit strategy, understand the far-reaching value of formulating internal audit strategy and establish an internal audit strategic planning system in the existing literature. Chinese scholars' research on internal audit strategy is not deep enough and the research content is narrow. There are still some defects in the existing research results. The concepts of internal audit strategy and function are often confused, and the concept of internal audit strategy is considered to be equivalent to internal audit function. In fact, the connotation and extension of internal audit strategy and internal audit function are obviously different. They are closely related, but they are different in nature and embodiment. At present, there are few systematic studies on the definition of internal audit strategy and the specific planning of internal audit strategy according to the environment of enterprises. Therefore, it is of great research value to discuss the related issues of enterprise internal audit strategy.

Three, China Hyundai Enterprise Group Company's internal audit strategy and its planning and application status and problems.

In recent years, China has made some progress in exploring how to scientifically design and plan the internal audit strategy of enterprises, but there are also the following problems to be solved:

First, the company's decision-making level lacks the strategic awareness and thinking of internal audit, and the audit work lacks a sense of direction. At present, the internal audit decision-making level of most modern enterprises is still in the stage of error detection and fraud prevention, lacking the awareness of centralized and unified operation of internal audit work by the group and the strategic audit thinking of actively using internal audit work to support and improve enterprise management efficiency. This lagging behavior in concept objectively hinders the transformation of the internal audit function of modern enterprises to value-added management functions such as certification, evaluation, management consulting and early warning.

Second, the setting of the company's internal audit objectives lacks the necessary characteristics such as strategic, systematic and continuous, which is not convenient for comprehensive practice or popularization and application. Due to the lack of strategic thinking to control the audit work from a global perspective, most enterprise groups can't make use of internal audit to meet the systematic control requirements of the whole group. The setting of internal audit objectives of most enterprise groups is still limited to the examination of whether there are irregularities in financial accounting, and the strategic development objectives that can guide the direction of internal audit for a long time have not yet been established. In this case, the essence of internal audit, that is, the role of internal control and risk management around modern enterprise strategy, is actually idle or wasted, and a lot of manpower, financial resources and material resources are simply spent on the existing fixed audit model to find out the mistakes and correct the disadvantages, and the audit resources have not been effectively utilized.

Third, the definition of the scope and field of internal audit of a company lacks the guidance of strategic objectives, and it is difficult to effectively improve the quality of internal audit of enterprise groups. Due to the lack of long-term and forward-looking strategic objectives and plans for the development of audit work, the nature, time and scope of internal audit work in many group companies are often simply divided or statically considered, and the audit management lacks continuity and stability. The objectives of audit supervision and control are not in place, and the efforts to restrain decision-making risks and irregularities are obviously insufficient. It is difficult to carry out continuous internal audit supervision on important business activities and projects. The rectification and adjustment of some audit operation mechanisms are often a mere formality, which is difficult to effectively enhance or improve the quality of audit practice and management, and cannot play an effective role in ensuring the sustainable and healthy development of modern enterprises.

Fourthly, the construction of internal audit strategic planning system of enterprise group companies.

Compared with ordinary enterprises, the internal control system of enterprise groups is objectively more complicated, with more levels of management constraints, greater risks in business activities, longer chain of management procedures and more stakeholders involved. Accordingly, the objects supervised by management and governance and the tasks related to internal supervision are also more extensive. Therefore, corporate governance decision-making departments should adopt systematic, continuous and dynamic ideas to optimize the design of their internal audit strategic planning system, so as to comprehensively improve the quality of internal audit work and better meet the objective needs of corporate governance, risk management and internal control management.

(1) Analysis on the strategic environment of internal audit of enterprise groups

The analysis of internal audit strategic environment of enterprise group companies includes three parts: external macro environment, micro working environment and strategic combination selection analysis. When analyzing the internal audit strategy, enterprise group companies can learn from the model analysis methods commonly used in enterprise strategic management, which can be used to clearly determine the strengths and weaknesses, opportunities and threats faced by internal control of internal audit, so as to organically combine the internal audit strategy with internal audit resources, external environment and other factors to ensure and implement the overall development strategy of enterprises to the greatest extent.

1 Analysis of external macro-environment of enterprise internal audit

At present, the internal audit of enterprise group companies is mainly influenced by the following external macro-environment and economic environment. The globalization of economy and trade, the crisis of capital market, the competition of business environment and the complexity of organizational management, as well as the increasing demand of investors in capital market for the supervision of principal-agent relationship, make the management of enterprise groups face greater pressure, and need to help improve the comprehensive management efficiency and increase the value of the organization through internal audit. Legal environment. The internal audit practice of enterprise group companies is bound by the Audit Law of People's Republic of China (PRC) and the Provisions of the National Audit Office on Internal Audit, and other laws and regulations regulate the internal audit management of enterprise group companies. Social environment. The internal audit departments and personnel of enterprise groups are the main components of a huge social network. Value human feelings, relationships and face? Social and cultural environment restricts the development of corporate audit in enterprise groups to some extent. This restriction will seriously erode or offset the internal auditing laws and principles of enterprises. In addition, internal audit generally works under the leadership of the main person in charge of the company, and the psychological state and professional behavior of auditors are bound to be restricted by the top management of the enterprise. Technical environment. With the continuous development of modern information technology and the deepening of information construction, the internal audit mode of enterprise groups is facing fundamental changes. Our country? Gold audit project? The deepening of enterprise groups has put forward new requirements for the internal audit work under the condition of enterprise group informatization, which is also an important factor that must be considered in the internal audit strategy of enterprise groups.

2 Micro-working environment analysis of enterprise internal audit

The micro-working environment analysis of internal audit mainly analyzes the governance structure, company strategy, internal management system and mode, performance evaluation and assessment factors of human resources department that affect the development of internal audit of enterprise groups.

Governance structure. Different corporate governance structures have different corporate strategies and internal audit strategies to match them. Enterprise strategy and internal audit strategy can only adapt to the existing corporate governance structure to promote the implementation of internal audit strategy. The continuous adjustment and optimization of corporate governance structure, organizational structure and control mode of enterprise groups will inevitably bring about the continuous changes of existing audit supervision processes and control points, the continuous development of audit system construction and the innovation of audit management methods, all of which must be considered in internal audit strategic planning. Overall strategy. The internal audit strategy is inseparable from the overall strategy of the company, which restricts the direction of the internal audit strategy of enterprise groups. Internal audit strategy should not only reflect the principle requirements of enterprise group strategy, but also follow the basic laws of internal audit activities. Only with a clear overall strategic goal can we determine the choice of internal audit strategic planning and correct or eliminate those strategic choices that obviously deviate from the company's development direction.

Life cycle. The internal audit department of enterprise group companies should consider the internal audit strategy according to the different characteristics of different development stages. For example, enterprise group companies can use strategic analysis technology to understand the relationship between internal audit strategies and related risks at different stages, reasonably determine audit objectives and audit priorities at different stages, and formulate internal audit strategies suitable for the company's development stages.

Internal control environment. Internal control environment is the keynote and atmosphere of enterprise management control behavior, which will directly affect employees' self-control consciousness and the effect of internal audit supervision. The element of internal control environment is the software system that restricts and promotes the orderly operation of enterprises, and it is also the core of all other management elements, including leadership ability, employee integrity, professional ethics and professional ability, management concept and style, enterprise power and responsibility allocation method and human resources policy. It can be said that interpersonal control activities are the core of any enterprise and an important factor in the internal control environment, which will inevitably affect the formulation and implementation of internal audit strategic planning.

3 Enterprise internal audit strategic portfolio selection analysis

Based on the analysis of the external macro-environment and internal micro-working environment of internal audit, this paper scientifically selects the following future strategic combinations in internal audit strategic planning by analyzing the characteristics, development environment and existing level of internal audit. Combination advantage? Opportunity strategy. When the internal audit has specific advantages, and the external macro-environment and micro-work provide favorable opportunities to play this advantage, we can adopt this strategy and actively carry out all-round internal audit work. Combination advantage? Threat strategy. It means that the internal audit department should make use of its own advantages, actively avoid the influence of unfavorable situations, or reduce the influence of external threats on internal audit work. It is a transformation strategy to actively adjust the direction of internal audit, foster strengths and avoid weaknesses, increase communication and suggestions, reduce hostility and conflict, and pay attention to improving the environment. Combination weakness? Opportunity strategy. Although the internal audit of enterprise group companies faces external opportunities, there are also some internal weaknesses that hinder them from making use of opportunities. We can take advantage of external opportunities, take measures to overcome our weaknesses, realize the transformation and upgrading mechanism of internal audit work, and then promote internal audit work with the help of external forces. Combination weakness? Threat strategy. This strategy is a defensive strategic choice, aiming at reducing internal weaknesses and avoiding external environmental threats. Due to the lack of internal audit human resources and the incompetence of auditors, the efficiency and effect of internal audit of enterprise group companies can not meet the requirements of relevant parties. Enterprise group companies can improve the overall quality of internal auditors and reduce the threat of improper allocation of internal audit human resources to internal audit results. The content of different internal audit strategy combinations selected by enterprise group companies by analytical method is shown in the figure.

(2) enterprise group company internal audit strategic goal setting

Combining the influencing factors of internal audit strategy and considering the realistic requirements of enterprise group company's operation and management, we can design an objective system including core strategic objectives and specific strategic objectives for enterprise group company's internal audit strategy.

The core goal of internal audit strategy. Because the internal audit strategy of an enterprise is the main basis and important guarantee of the company's development strategy and development goals, the success of the overall goal and development strategy of an enterprise group company must depend on the guidance and implementation of many strategies, including internal audit strategy. Therefore, under the guidance and constraint of the overall development strategy of the enterprise, the internal audit department of the enterprise group company should give full play to its own confirmation and consultation functions, provide value-added services, support and ensure the smooth realization of the strategic goal of maximizing enterprise value, and at the same time ensure its own sustainable development, and determine the strategic goal with the ultimate goal of maximizing company value. Therefore, the core objectives of the internal audit strategy of enterprise groups can be determined as improving management efficiency and increasing organizational value.

Specific objectives of internal audit strategy. Its contents include always doing a good job in routine business audit including financial audit, performance audit and economic responsibility audit, promoting the standardization and order of the company's basic business based on the company's internal control, attaching importance to risk management audit, improving and expanding the internal audit function as the starting point to promote the company's comprehensive risk management, gradually implementing strategic audit, promoting the efficiency of the company's strategic management and realizing the scientific economy of strategic decision-making. Generally speaking, the future development trend and focus of internal audit of enterprise groups in China will be risk audit and strategic audit.

(3) The contents of the strategic planning of internal audit of enterprise group companies.

The realization of internal audit strategy needs to further refine and decompose specific objectives, and finally implement them in specific strategic planning, resource allocation strategy and content arrangement. By implementing specific resource allocation strategies, the effective realization of the internal audit strategy of enterprise groups can be guaranteed. The content of internal audit strategic planning can be summarized as internal audit system planning. It mainly includes the construction planning of internal audit management system and the action plan planning of improving internal audit management system. Enterprise group companies should actively promote the standardization, systematization and specialization of internal audit system, promote the continuous innovation of internal audit system, realize the standardized management of internal audit, and run through the internal audit management with programmed organizational design and business process design as the carrier.

Planning of internal audit function. According to the strategic plan of internal audit of enterprise group companies, the internal audit department can gradually realize the transformation of internal audit function from traditional confirmation function to consulting function through the transition from business audit such as financial audit to risk audit and strategic audit practice in the future, thus further expanding the business scope and functional attributes of internal audit and providing support for the overall internal audit strategy of providing internal audit, improving the management efficiency of enterprise group companies and increasing the value of enterprise group companies.

Organizational planning of internal audit. Its contents include the reform plan of internal audit organizational structure. Enterprise management should combine the changing environment of enterprise group company management system, gradually transform the existing unreasonable internal audit organizational structure through positive changes, enhance the organizational position of internal audit, and optimize the structural level of internal audit. Management reform planning of internal audit organizational structure and personnel structure. That is to optimize the structure of internal auditors in enterprise groups, such as predicting and analyzing the changes of professional structure, knowledge structure and age structure of internal auditors.

Planning of internal audit operation mechanism. Is the highest level of internal audit strategy of enterprise groups prominent? Strategic audit? It requires the internal audit to shift from the business level to the decision-making level, from the supervision of a single business process to the control of a dual business process, and pays attention to the participation of the internal audit department of the group headquarters in the group's business objectives and budget formulation process. Through planning, organizing, coordinating and controlling management, the internal audit business is linked with grasping the goal setting, tracking the goal implementation and supervising the goal rectification. Therefore, the planning content of internal audit operation mechanism mainly includes the process reengineering design of internal audit operation mechanism of enterprise group companies, and the construction of double-layer internal audit operation mechanism composed of strategic layer operation and executive layer operation.

Human resource planning of internal audit. The main contents include the long-term demand forecast and use planning of high-quality internal audit human resources, as well as the short-term optimal allocation planning of internal audit human resources.

Internal audit information construction planning. The main contents include defining the long-term goals, tasks and plans of the company's internal audit informatization construction, establishing the company's informatization construction process and the direction and path of cultivating professional talents.

(4) Control of the implementation of internal audit strategy of enterprise groups.

In the process of implementing the internal audit strategy, we should check the progress of various activities carried out by the target, evaluate the implementation effect of the strategy, compare it with the established strategic objectives and evaluation standards, find out the strategic gap, analyze the reasons for the deviation, correct the deviation, and make the implementation of the strategy better coordinated with the current internal and external environment and overall objectives, thus ensuring the realization of the strategy. The implementation control of internal audit strategy should be the whole process control of three links: before, during and after.

Pre-control of the implementation of internal audit strategy. Design a correct and feasible strategic plan before implementing the internal audit strategy. When analyzing the strategic environment of internal audit, we should collect, analyze and evaluate the basic information of internal audit. When formulating strategic objectives, the subjective decision-making of internal audit behavior should be combined with objective analysis to ensure the scientificity and rationality of strategic objectives. Content design needs to emphasize systematicness, guidance and standardization to ensure the implementation effect of resource allocation strategy.

Control of the implementation of internal audit strategy. In the process of implementing the internal audit strategy, we emphasize the implementation of major internal audit action decisions, the progress of key audit projects, and the implementation of important audit services. , and the implementation of the whole process, all-round monitoring, that is, through key control, continuous tracking, dynamic feedback and other means, constantly feedback the implementation effect of each stage of internal audit strategy implementation, adjust internal and external deviations in time, and ensure the coordination and unity between each stage of internal audit strategy implementation and the overall goal of internal audit strategy.

Post-event control of internal audit strategy implementation. The internal audit management of enterprise group companies can use the comprehensive evaluation of internal audit as a means of feedback control to objectively evaluate the comprehensive level, quality and performance of internal auditors of enterprise group companies respectively. According to the results of these evaluations, the effect of the implementation of internal audit strategy can be reasonably measured. Combined with the change of objective conditions, we can revise or adjust the specific objectives of internal audit strategy and the planning direction of supporting measures in time and quickly, promote the effective realization and dynamic improvement of internal audit strategic objective system, and finally provide strategic guarantee for maximizing the value of enterprise groups.

Research conclusion and thinking of verb (abbreviation of verb)

This paper studies the internal audit strategy which is seldom involved in domestic theoretical and practical circles, and holds that the study of internal audit strategic planning is the logical starting point for constructing and perfecting the internal audit management system of enterprise groups in China, and it is urgent to reconstruct and construct it from a new perspective. Based on the investigation of the current situation of internal audit strategic planning of enterprise groups in China, this paper analyzes the common problems and focuses on the specific design and conception of internal audit strategic planning. The research holds that the strategic planning system of enterprise internal audit should include four organic components: strategic environment analysis, strategic goal formulation, strategic content design and strategic implementation control. Generally speaking, analytical methods can be used to analyze the strategic environment of internal audit. Under the guidance of audit strategic objectives, the content of strategic planning resource allocation strategy is clarified, and targeted strategies and suggestions are put forward for the implementation control of internal audit strategic planning. In view of the lack of sufficient practical experience to support the internal audit strategy, in the future, it is necessary for decision makers of enterprise groups to continue to think about and study the deep-seated problems and contradictions in the practice of internal audit management, pay attention to innovating the supervision and management mode and methods of internal audit work in combination with the specific conditions and environments of different enterprise groups, sum up more internal audit strategies and planning experiences scientifically and pragmatically, and constantly improve the theoretical framework of internal audit management of enterprise groups in China.

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