会计学院知识库

       由于社会经济的蓬勃发展及市场竞争的日益激烈，行业之间的竞争态势也愈 发激烈。面对这一形势，如何有效提高企业价值变得至关重要，对于公司的长远 发展具有不可忽视的作用，基于此背景增值型内部审计逐渐成为内部审计未来发 展的方向。为达到更好地实现资源优化，改善企业的经营管理及推动企业价值持 续增长的目标，将增值型内部审计与价值链理论进行有机结合显得尤为重要，二 者的有机融合可以更好地发挥内部审计咨询职能，改善企业经营，实现价值增值。 因此，应积极探索内部审计与价值链管理的融合路径，以推动企业的可持续发展。

       本文采用文献综述法与案例研究相结合的方式，详细介绍 G 公司的概况、组 织架构和价值链构成，分析内部审计当前存在的问题及原因。为改善 G 公司内部 审计状况，围绕价值链提出构建 G 公司增值型内部审计模式，根据价值链理论确 定审计目标，构建增值型内部审计原则，并围绕其内部价值链与外部价值链的各 个环节，建立了相应的风险评估指标。最后，深入分析了 G 公司增值型内部审计 的应用情况，并提出了一系列保障措施，包括培养内审人员以价值链为导向的审 计理念、通过业务与审计的深度融合实现组织价值增值、推动价值链下增值型内 部审计的信息化建设、内部审计积极参与企业战略管理、重视人才引进与培训等，从而使内部审计更好地融入到企业整个价值创造过程，推动增值型内部审计的持续发展。价值链理论与增值型内部审计的结合，是内部审计领域的重要创新和发展，这一举措不仅有助于提升内部审计的战略地位，更能为组织的价值增值ᨀ供保障。

      Due to the booming development of social economy and the increasingly fierce competition in the market, the competitive situation between industries is also becoming more and more intense. In the face of this situation, how to effectively improve the enterprise value has become crucial to the long-term development of the company has a role that can not be ignored, based on this background value-added internal auditing has gradually become the direction of the future development of internal auditing. In order to achieve better resource optimisation, improve business management and promote the goal of sustainable growth of enterprise value, it is particularly important to organically combine value-added internal auditing with value chain theory, and the organic integration of the two can better play the internal audit consulting function, improve business operations and achieve value-added. Therefore, the integration path of internal audit and value chain management should be actively explored to promote the sustainable development of enterprises.

       This paper adopts the combination of literature review method and case study to introduce in detail the overview, organisational structure and value chain composition of Company G, and to analyse the current problems and reasons of internal audit. In order to improve the internal audit situation of Company G, it proposes to build a value-added internal audit model for Company G around the value chain, determines the audit objectives based on the value chain theory, builds value-added internal audit principles, and establishes corresponding risk assessment indicators around the various links of its internal value chain and external value chain. Finally, the application of value-added internal auditing in Company G is analysed in depth, and a series of safeguard measures are proposed, including cultivating value-chain oriented auditing concepts among internal auditors, adding value to the organisation through the in-depth integration of business and auditing, promoting the informatisation construction of value-added internal auditing under the value chain, actively participating in the strategic management of the enterprise by internal auditing, and attaching importance to the introduction and training of talents, etc., so as to better integrate internal auditing into the entire value chain of the enterprise. The value chain theory and value-added internal auditing are the most important factors in the development of internal auditing in China. The combination of value chain theory and value-added internal auditing is an important innovation and development in the field of internal auditing, which not only helps to enhance the strategic position of internal auditing, but also provides a guarantee for value-added organisation.