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RESEARCH ON VALUE-ADDED INTERNAL AUDITING IN ENTERPRISES BASED ON VALUE CHAIN THEORY
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With the continuous development of the market economy, the business environment of enterprises has become increasingly complex. As a critical component of corporate governance, internal auditing plays a vital role in regulating business operations. However, traditional compliance-based internal auditing can no longer meet the development needs of modern enterprises. Researching value-added internal auditing to provide more effective value-added services for enterprises has become a significant topic in current internal auditing research and practice. Based on value chain theory, this paper introduces the concept of value-added internal auditing, explores the differences between traditional internal auditing and value-added internal auditing, analyzes existing problems in the implementation of value-added internal auditing in enterprises, and proposes a framework for constructing a value-added internal auditing system through organizational restructuring, institutional improvement, and the optimization of operational mechanisms.
KEYWORDS: Value Chain, Internal Auditing, Value-Added Auditing
Title: RESEARCH ON VALUE-ADDED INTERNAL AUDITING IN ENTERPRISES BASED ON VALUE CHAIN THEORY
Description:
With the continuous development of the market economy, the business environment of enterprises has become increasingly complex.
As a critical component of corporate governance, internal auditing plays a vital role in regulating business operations.
However, traditional compliance-based internal auditing can no longer meet the development needs of modern enterprises.
Researching value-added internal auditing to provide more effective value-added services for enterprises has become a significant topic in current internal auditing research and practice.
Based on value chain theory, this paper introduces the concept of value-added internal auditing, explores the differences between traditional internal auditing and value-added internal auditing, analyzes existing problems in the implementation of value-added internal auditing in enterprises, and proposes a framework for constructing a value-added internal auditing system through organizational restructuring, institutional improvement, and the optimization of operational mechanisms.
KEYWORDS: Value Chain, Internal Auditing, Value-Added Auditing.
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