[Abstract] This paper expounds the necessity of implementing the internal auditing of packaging enterprises, analyzes the existing problems in the current packaging enterprises, and proposes a sound internal auditing organization for the existing problems, which changes the auditing supervision to the "service-oriented type" and improves the internal auditing. Staff quality, improve audit efficiency and other countermeasures.
Keywords: internal audit of enterprise; efficiency; business management To adapt to the new environment that enterprises face after China has joined the WTO, to promote the continuous improvement of business management, and to give full play to the role of internal audit in modern enterprise systems and business operations. To enable enterprises to develop steadily and healthily, and constantly improve efficiency. Therefore, it is very necessary to strengthen internal audit of enterprises.
1 Fully understand the necessity of internal auditing for packaging companies 1.1 Establishing a modern enterprise system is inseparable from internal audit Internal audit is an important part of the audit supervisory system. It has a close relationship with the establishment of a modern enterprise system.
4. The clearness of property rights is the essential feature of modern enterprise system. Therefore, the establishment of a modern enterprise system must first clarify the company's property rights. The assessment of assets and the definition of property rights cannot be separated from the participation of the auditing department. In this process, internal auditing is the necessary basis for certified public accountants to participate in asset valuation and property rights determination.
The clear definition of power and responsibility is the basic characteristic of the modern enterprise system. "Power" means that an enterprise has the right to operate its own legal assets, perform its own business according to law, and assume its own profits or losses. "Responsibility" refers to the responsibility of the enterprise to bear the assets of the funder. As an independent economic supervisory department within the company, internal audit is responsible for the task of auditing the value of the assets of the company. Internal audit approves the truthfulness of various economic indicators of the company, analyzes the reasons for the preservation, appreciation, or loss of assets, which is conducive to making an objective and fair assessment of the effectiveness of the company's assets, and promoting the strengthening of management and the closing of loopholes. At the same time, it also provides important evidence for corporate investors to monitor the safety and effectiveness of investment.
· Separation of government and enterprises is another significant feature of the modern enterprise system. Since the government does not directly intervene in the business activities of the company, this will inevitably require the internal audit department of the company to strengthen and improve the financial revenue and expenditure audit. On the one hand, it is necessary to check the prevention of frauds, protect the production of enterprises, check the accounting information is true and reliable, but also check the company's compliance with relevant state policies and regulations. On the other hand, we must strengthen external investment auditing. For capital verification and liquidation operations in the investment process, we should cooperate with the social auditing department to do a good job of auditing together to safeguard the legitimate rights and interests of investors. Management science is an inevitable requirement of the modern enterprise system. The modern enterprise system establishes a scientific enterprise leadership system and organizational management system to regulate the relationship between owners, managers and employees, and forms a combination of incentives and constraints. For enterprises, internal auditing is not only an important means of self-restraint, but also an important means of mutual control within the company, and is an objective need to improve the internal control mechanism of the company.
1.2 The important role of internal audit in enterprise management Internal audit not only checks the implementation of the rules and regulations formulated by the company, but also evaluates whether the rules and regulations formulated are reasonable and effective; it not only examines the implementation of corporate policies and policies, but also reviews the Whether or not the act violates national guidelines, policies, and laws. On the other hand, internal audit also needs to evaluate the completion of the enterprise's planned projects and tasks; check whether the financial management meets the requirements of internal control and whether the accounting is true, accurate, and timely; and internal audit also examines whether the use of various resources is economical. Effectively evaluate the efficiency and effectiveness of various management functions of the company.
Through the above tasks, internal audit will report the relevant opinions and suggestions to the management department of the company to promote various economic activities and various management functions in an orderly and efficient manner so as to enable the company to obtain the maximum economic benefits. Therefore, strengthening enterprise management cannot be without internal audit.
2 The main problems existing in the internal audit of the current packaging companies China's internal audit started relatively late and is basically established and developed under the government's promotion. The "Provisional Regulations of the State Council on Auditing Work" promulgated in 1985 requires that government agencies above the county level and large and medium-sized enterprise organizations should establish a sound internal audit system and establish an internal audit institution. Under the active promotion of competent authorities at all levels, internal auditing has flourished, but compared with social audits and government audits, China’s internal audits are based on the establishment of laws and regulations, institutional settings, and audit team building, and There are many problems in the play of the role of business functions. There are many problems, mainly in the following aspects.
a. Some business leaders, due to the lack of understanding of the importance of internal audit, can not give the auditors due support in their work, or even limit the development of the audit; on the other hand, some corporate leaders arbitrarily withdraw their internal auditing agencies. The streamlining of internal auditors into the financial department, or the separation of internal auditors and internal auditors from the finance department, has caused many internal audit institutions to be weak and hard to play a role. At present, there are fewer and fewer large and medium-sized state-owned enterprises that can establish internal audit departments and perform their audit duties according to relevant regulations.
b. As China's internal auditing agencies and auditors are generated from within the company, they are directly led by the company and are at the same level as the units being audited. The implementation of the same type of supervision makes the internal audit institutions and auditors unclear, independent, and bidirectional. The audit of certified public accountants has great differences, which in turn has restricted the exertion of the internal audit function. On the other hand, the internal audit department, as a supervisor, generally has no penalties and thus lacks authority; (to be continued)