The Construction of Service-Oriented Internal Audit

Abstract

In recent years, internal audit cases such as the financial fraud case of rising coffee are increasing, and the effectiveness of internal audit is more and more worthy of enterprises' attention. However, supervision internal audit, which occupies a dominant position in internal audit, has shown many defects in the new situation, while service internal audit should be accelerated due to its characteristics.This article first overview the summary of the literature of internal audit services at home and abroad, and then to a service-oriented explained the definition of internal audit and its operation mechanism, and then by combining enterprise group to the service of internal audit to the requirement of internal auditors to speed up the analysis of the construction of the demonstration, it is concluded that internal audit supervision and type in the internal audit is still dominant, but the service of internal audit has aroused the concern of the enterprise is developing gradually, and will replace the supervision model of internal audit this conclusion, and build a service-oriented related Suggestions of the internal audit activity is given.