Research on the Realization of Internal Audit Path for SMEs

Abstract

Compared with large enterprises such as state-owned enterprises, small and medium-sized enterprises pay far less attention to internal audit. Some small and medium-sized enterprises have a weak sense of internal audit, and some internal audit systems even exist in name only. After realizing the seriousness of this problem, researches that analyze small and medium-sized enterprises have find the SMEs internal audit, implementation path existing problems: the lack of independence of internal audit, the low comprehensive quality of internal audit personnel, the ineffective implementation of internal audit system, the backward auditing technology and methods, and solutions to problems are put forward.