FHSS | Frontiers in Humanities and Social Sciences
← Back to Volume 3, Issue 12

Research on Collaborative Supervision of Internal Audit and Discipline Inspection Compliance in State Owned Enterprises

Jin Chen, Xuanting Wang
Vol. 3, No. 12, pp. 185-195, 2023 DOI: 10.54691/7dc34v88 December 22, 2023
Download PDF
Abstract.China's state-owned assets rank among the top in terms of scale and proportion in the world. Specifically, this article takes Company A, a provincial-level subsidiary of Z state-owned financial enterprise, as the research object. Firstly, it elaborates on the research background and main research content of the supervision mechanism of state-owned financial enterprises. Based on the importance of collaborative supervision explained in the research background and significance, the research purpose is determined. By analyzing the current situation of disciplinary and compliance supervision and internal audit supervision in Z Group and its subsidiaries, the advantages and problems of various types of supervision are proposed. Then, by analyzing and designing the starting point, mechanism ideas, and overall framework of the collaborative supervision mechanism between internal audit and disciplinary and compliance, the establishment of a joint meeting mechanism for supervision work is introduced.
Keywords. State-owned Enterprises; Enterprise Internal Audit; Discipline Inspection and Supervision; Coordinated Supervision.
APA Citation Jin Chen, Xuanting Wang (2023). Research on Collaborative Supervision of Internal Audit and Discipline Inspection Compliance in State Owned Enterprises. Frontiers in Humanities and Social Sciences, 3(12), 185-195. https://doi.org/10.54691/7dc34v88

References

  1. Deng Shichao. How to Strengthen Discipline Inspection and Supervision in State Owned Enterprises [J]. Modern State owned Enterprise Research, 2019 (10): 234.
  2. Zhao Jing. Research on Methods and Approaches to Improve Discipline Inspection and Supervision in State Owned Enterprises [J]. China High tech Zone, 2017, (16): 242.
  3. Feng Yongjun. How to effectively carry out disciplinary inspection and supervision work in state-owned enterprises [J/OL]. Light Industry Technology, 2016,32 (08): 152-153.
  4. Yiannos Katsourides, Book Review: Comparative Politics: The Challenges ofIntra-Party Democracy[J]. Political Studies Review,Vol.13,No1.2015,92-108.
  5. Rahat,Gideon;Shapira,Assaf,An Intra-Party Democracy Index: Theory,Design andA Demonstration[J]. Parliamentary Affairs,Vol.7,No1.2017,22-35.
  6. Irina Frolova,Olga Voronkova,Natalia Alekhina,Irina Kovaleva,Natalia Prodanova,Liudmila Kashirskaya.Corruption as an obstacle to sustainable development:A regional example[J]. Entrepreneurship and Sustainability Issues,2019.
  7. Svetlana Kuzina,Inga Sagiryan,Gleb Fomin.Formation of anti-corruption legal consciousness of state and municipal officials of Russia[J].SHS Web of Conferences,2019,70.Svetlana Kuzina,Inga Sagiryan,Gleb Fomin.Formation of anti-corruption legal consciousness of state and municipal officials of Russia[J].SHS Web of Conferences,2019,70.
  8. Kim K.Jeppesen.The role of auditing in the fight against corruption[J].The British Accounting Review,2019,51(5).