Author(s)

Xinxiang Huang ¹, Mengqian Wang ¹, Xiaqing Zhang ¹, Huan Lai ²

Affiliation(s)

¹ The First Affiliated Hospital of Nanchang University, Nanchang, China
² The Affiliated Children's Hospital of Nanchang Medical College, Nanchang, China

Corresponding Author

Xinxiang Huang

ABSTRACT

Through the research on the method of improving the ability of internal audit professionals, this paper creatively puts forward the concept of the construction of a resource-integrated internal audit continuing education platform. It is used to end the career growth of internal audit that is excessively dependent on the organization of short-term training by social third-party institutions. Besides, the platform solves the professional education problem of the internal audit team by creatively proposing a continuing education model, which combines theoretical learning and participation in the practice of government audit projects, breaks the mechanism obstacles and practical contradictions in the form of "Audit instead of training". Allocating internal audit resources to participate in government audit projects has promoted the deep integration of government audit and internal audit, accelerated the national audit integration, and enhanced the audit supervision synergy process.

KEYWORDS

Internal audit, continuing education, Government audit projects, resource integration

CITE THIS PAPER

Xinxiang Huang, Mengqian Wang, Xiaqing Zhang, Huan Lai, The concept of building a resource-integrated internal audit continuing education platform. Accounting, Auditing and Finance (2024) Vol. 5: 27-36. DOI: http://dx.doi.org/10.23977/accaf.2024.050205.

REFERENCES

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[2] Guoming Bao. (2019).Starting from a new starting point - speech at the symposium to commemorate the 20th anniversary of China Institute of Internal Audit .China Internal Audit, (08), 4-7.
[3] Shirui Weng. (2021). Research on the coupling linkage mechanism between government audit and internal audit. CO-Operative Economy & Science, No. 667(20), 154-155.
[4] Huayi Wen., Research Team of CNAO's Department of Social Security Audit.(2023).The Role of Government Audit in Public Emergency Responses. Auditing Research, No. 232(02), 45-51.
[5] Biaohua Wang. (2021).Summary of the seminar on the construction of high-quality professional audit team .Auditing Research, (03), 37-40+50.  
[6] K. G A, Jonas B, Emmanuel A A, et al.(2023).Internal audit functions and sustainability audits: Insights from manufacturing firms. Cogent Business Management, 10(1).
[7] Ayman A, N. H A.(2022).The Influential Factors of Internal Audit Effectiveness: A Conceptual Model. International Journal of Financial Studies, 10(3), 71.

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