First, what are the shortcomings of the current audit management?

1 Not paying enough attention to internal audit. Although it has been carried out for many years, people's ideological understanding is not deep enough, especially most business leaders don't pay attention to it. They believe that the internal audit work is not directly related to the economic benefits of enterprises, and it is dispensable. Some business leaders believe that internal audit limits their autonomy and weakens their authority. As a result, they merged internal audit institutions and streamlined internal auditors without authorization, which led to the widespread phenomenon of canceling internal audit institutions or streamlining internal auditors to the finance department. In this case, the independence and authority of internal audit are difficult to fully reflect in practical work, and the supervisory role of internal audit is also difficult to give full play.

2. Lack of specific operating standards Compared with national audit and social audit, the regulations and standards of internal audit are relatively backward. Audit standards are the principles, norms and standards that auditors must follow when implementing audit procedures and reporting audit opinions. They are the quality standards to measure the internal audit work. Because the internal audit of enterprises in China started late, unified standards and guidelines have not yet been formed, and the internal audit work lacks standardization, which brings many problems to the audit, especially the violation of discipline, which leads to the lack of binding force of the internal audit of enterprises.

3 Lack of focus at present, the internal audit of enterprises is still dominated by traditional financial audit, which mainly reviews, evaluates and reports the authenticity, legality and compliance of enterprise economic activities, or is subject to the intention of unit leaders, and the initiative and purpose of work are not strong, which is extremely disproportionate to the requirements of modern enterprise system for internal audit.

The overall quality of auditors is not high, mainly in the following aspects: First, the cultural knowledge, theoretical level and business skills are low. At present, the vast majority of internal auditors come from the financial department or other departments, and the situation of single knowledge is very serious, which can not meet the requirements of internal audit work well. Second, there are few full-time staff, many part-time staff, insufficient follow-up education, unreasonable knowledge structure, lack of systematic learning of audit professional knowledge and skills, insufficient mastery of modern audit methods, and gaps in computerized internal audit and network information internal audit. Third, individual auditors are influenced by bad social atmosphere, lack due professional ethics, irregular audit behavior and imperfect audit style, which reduces the prestige and image of internal auditors.