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当今社会，现代经济不断完善与发展，价值链管理成为了企业发展过程中越来越不可或缺的一部分，究其原因在于可以通过对价值链各环节优化的方式为企业实现价值增值。在此期间，内部审计也随之不断发展进步，审计模式也不断改变，通过充分发掘其职能同样可以为企业创造价值，由此企业的高管也开始重视起内部审计的作用。由此可见，二者之间存在一个共同点，那就是不断为企业创造价值，所以为了实现价值增值的最终目标，我们可以将它们二者进行有机结合，找到价值链管理与内部审计的共通之处，使其彼此之间相互优化协调，对关键价值链进行充分的挖掘，并且在此基础上深入探讨如何拓展内部审计的增值路径来实现公司的价值增值。

本文首先提出了价值链管理与内部审计的相关概念，并且就二者之间存在的逻辑契合点进行了探究，讨论了基于价值链的视角充分发挥内部审计价值增值的属性，并以价值链为依托分别从职能定位、审计重点、各价值链关系以及保障机制几个方面来探讨其增值路径，旨在通过探讨T集团公司的具体案例希望得出普遍性结论供其他企业进行借鉴。

文章探索性地将价值链管理与内部审计增值模式进行有机结合，并将其运用到具体的案例分析中，通过对存在高风险隐患的价值链环节进行优化分析，从而对内部审计的业务范围进行拓展。为了对企业的价值链进行进一步完善，应对内部审计的职能进行充分挖掘，从而帮助企业不断创造价值。

In today's society, with the continuous improvement and development of modern economy, value chain management has become an increasingly indispensable part in the process of enterprise development. The reason is that it can realize value-added for enterprises by optimizing all links of the value chain. During this period, internal audit has also developed and improved, and the audit mode has also changed. By fully exploring its functions, it can also create value for the enterprise. The executives of the enterprise also began to pay attention to the role of internal audit. It can be seen that there is one thing in common between the two. To achieve the ultimate goal of value-added, we can organically combine them, find the similarities between value chain management and internal audit, optimize and coordinate each other, and fully excavate the key value chain, On this basis, it deeply discusses how to expand the value-added path of internal audit to realize the value-added of the company.

Firstly, this paper puts forward the related concepts of value chain management and internal audit, probes into the logical coincidence between them, discusses how to give full play to the value-added attribute of internal audit from the perspective of value chain, coordinate and optimize the relationship between each value chain. The last part of this paper constructs the framework of the internal audit value-added path of the group company based on the value chain, in order to draw universal conclusions for other enterprises to learn from by discussing the specific cases of T group company.

This paper explores the organic combination of value chain management and internal audit value-added mode, applies it to specific case analysis, and expands the business scope of internal audit by optimizing and analyzing the value chain links with high-risk hidden dangers. In order to further improve the value chain of enterprises, we should fully tap the functions of internal audit, so as to help enterprises continuously create value.