Discussion on Internal Audit of Funds of Livestock and Poultry Breeding Enterprises

  • Juan Yang
Keywords: Livestock and Poultry Breeding, Enterprise Funds, Internal Audit, Problems Countermeasures

Abstract

With the continuous development of livestock and poultry breeding industry, its status in the social
economy and People's Daily life is also more and more high. However, in recent years, there are many problems
in the auditing of livestock and poultry breeding enterprises, so the sustainable development of livestock and
poultry breeding enterprises in the social market also faces many obstacles. The purpose of this paper is to
explore the current situation of the internal audit of the funds of livestock and poultry breeding enterprises and
to improve the audit strategy. This paper first introduces the relevant theories, including livestock and poultry
breeding and the relevant contents of the internal audit, the concept and importance of the internal audit pair are
explained in detail; Then with the help of the investigation and experiment of the internal audit of the funds of
livestock and poultry breeding enterprises, this paper analyzes the current situation of the development of the
internal audit of livestock and poultry breeding enterprises in China, and on this basis, analyzes the main
problems of the internal audit, and puts forward the specific strategies to improve the internal audit of the funds
of livestock and poultry breeding enterprises. The experimental results show that the actual speed and accuracy
of the internal audit of the funds of livestock and poultry breeding enterprises are 61.32% and 59.39%, and the
ideal speed and accuracy are 89.21% and 87.39%, respectively. There are many problems in the internal audit of
funds of livestock and poultry breeding enterprises, among which the main problems are cognitive bias, lack of
independence, narrow scope of functions and low quality of personnel, accounting for 34.12%, 30.38%, 25.14%
and 9.36% respectively.

Published
2020-03-01