Research on the Optimization of Internal Audit and National Audit Coordination Mechanism from the Perspective of State-owned Enterprises--Based on the Concept Dimension of the Balanced Scorecard

Jingshuang Cui ； Wanying Cheng

《Frontiers in Economics and Management》 3卷3期 (2022/03) Pp. 424-428

https://doi.org/10.6981/FEM.202203_3(3).0048

摘要

As the national economic development enters a new normal stage, the role of state-owned enterprises controlled by the state is becoming more and more important. Under the background of full audit coverage, strengthening the coordination and cooperation between the internal audit of state-owned enterprises and state-owned audit institutions can improve the level of corporate governance and ensure its long-term development. Based on the perspective of state-owned enterprises, this artical expounds the connotation, theoretical basis and necessity of the collaborative governance of state audit and internal audit. Referring to the concept of the balanced scorecard, it proposes optimization suggestions for the collaboration mechanism from four dimensions of enterprise operation, expected users, workflow and future value, in order to promote the formation of synergy between the two major audit entities, strengthen the audit supervision system, and promote the development of the country and enterprises.

關鍵字

National Audit ； Internal Audit ； Full Coverage ； Balanced Scorecard

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