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企业集团公司组织结构复杂,经济活动量大,内部审计对企业集团公司的发展有着至关重要的作用。从长期发展的角度上看,企业集团公司内部审计发展必须得到规划,必须与企业集团发展战略相符。因此,分析如何企业集团公司内部审计战略规划体系对于企业集团的发展大有裨益。本文分析了我国企业集团公司内部审计工作存在的问题,探讨了企业集团公司内部审计战略规划的核心因素,为构建企业集团公司内部审计战略规划体系提出了一些建议。
Enterprise group company has complex organizational structure and large economic activities, and internal audit plays a crucial role in the development of enterprise group company. From the perspective of long-term development, the development of internal audit of enterprise group companies must be planned and must be consistent with the development strategy of enterprise groups. Therefore, it is of great benefit to analyze how the enterprise internal audit strategic planning system for the development of enterprise groups. This paper analyzes the problems existing in the internal audit work of the enterprise groups in our country, discusses the core factors of the strategic planning of the internal audit of the group companies, and puts forward some suggestions for the construction of the internal audit strategic planning system for the group companies.