会计学院知识库

High-quality development has become a key word in China's economic and social development, as an important engine to promote high-quality economic development, and also an important part of the audit and supervision system, internal audit has also experienced ups and downs in development. Due to the shift of the internal audit function to the provision of assurance and consulting services, more and more companies recognize the importance of internal audit to enhance enterprise value, and value-added internal audit is also recognized by many companies as a key path to promote enterprise value. However, although there are many ways for internal audit to promote value-added, it is still difficult to realize the long-term mechanism of value-added internal audit, and the problems of single value-added internal audit model, flat structure, and difficulty in realizing continuous audit still exist. As a quality management model, the PDCA cycle is a cyclical cycle, and its application to internal audit can help control the quality of internal audit, enhance the value of internal audit, and achieve continuous audit. The construction and implementation of the value-added internal audit model can effectively promote the internal audit of the enterprise to fully implement the company's high-quality development goals, better enhance the company's competitiveness, and promote high-quality economic development.

This paper constructs the value-added internal audit model system of Company X to solve and optimize the internal audit work of Company X, so as to realize the transformation of internal audit to value-added, and puts forward the safeguard measures for the implementation of value-added internal audit model. First of all, by applying the cycle with PDCA to internal audit, Secondly, the case analysis method is used to summarize and sort out the operation status of the internal audit of Company X, and the current situation of internal audit and its existing problems are analyzed in detail.Finally, the PDCA cycle and the company's internal audit are combined, and the value-added elements are clarified according to the four stages of the PDCA cycle, the overall framework and specific model of value-added internal audit are constructed, and the corresponding application safeguard measures are proposed, in order to promote the implementation of value-added internal audit of Company X, so as to promote the enhancement of its enterprise value.