文献一：

Title: Internal Audit of China's Small and Medium-Sized Enterprises: Problems and Countermeasures

Abstract: With the development of China's economy, small and medium-sized enterprises (SMEs) have become an important force in promoting economic growth. However, the internal audit of SMEs in China is still facing many problems, such as weak internal control, lack of professional skills of internal auditors, and insufficient attention from management. This paper analyzes the problems of internal audit in China's SMEs and proposes countermeasures, including strengthening the construction of internal control, improving the professional skills of internal auditors, and enhancing the attention of management.

Keywords: small and medium-sized enterprises, internal audit, internal control, professional skills, management attention

Introduction

Small and medium-sized enterprises (SMEs) have become an important force in promoting economic growth in China. However, the internal audit of SMEs in China is still facing many problems, which seriously affect the effectiveness of internal audit. This paper analyzes the problems of internal audit in China's SMEs and proposes countermeasures.

Problems of Internal Audit in China's SMEs

1. Weak Internal Control

The internal control of SMEs in China is generally weak, which is mainly reflected in the following aspects:

(1) Lack of clear organizational structure and division of responsibilities. Many SMEs do not have a clear organizational structure and division of responsibilities, which leads to confusion in the implementation of internal control.

(2) Insufficient attention to risk management. Many SMEs do not attach importance to risk management, and there is no effective risk identification and control mechanism.

(3) Lack of effective control measures. Many SMEs do not have effective control measures, and the existing control measures are not implemented effectively.

2. Lack of Professional Skills of Internal Auditors

The professional skills of internal auditors in China's SMEs are generally not high, which is mainly reflected in the following aspects:

(1) Lack of professional knowledge. Many internal auditors do not have professional knowledge of internal audit, which affects the effectiveness of internal audit.

(2) Lack of practical experience. Many internal auditors lack practical experience in internal audit, which affects the accuracy and reliability of internal audit.

(3) Lack of communication skills. Many internal auditors lack communication skills, which affects the effectiveness of internal audit.

3. Insufficient Attention from Management

Many SMEs in China do not attach importance to internal audit, and the management does not pay enough attention to the internal audit, which is mainly reflected in the following aspects:

(1) Lack of awareness of the importance of internal audit. Many SMEs do not have a clear understanding of the importance of internal audit, and the management does not attach enough importance to it.

(2) Lack of support for internal audit. Many SMEs do not provide enough support for internal audit, such as funding, personnel, and resources.

(3) Lack of follow-up and feedback. Many SMEs do not follow up and feedback on the results of internal audit, which affects the effectiveness of internal audit.

Countermeasures

1. Strengthen the Construction of Internal Control

SMEs should establish a clear organizational structure and division of responsibilities, attach importance to risk management, and establish effective control measures.

2. Improve the Professional Skills of Internal Auditors

SMEs should provide internal auditors with professional training and improve their practical experience and communication skills.

3. Enhance the Attention of Management

SMEs should attach importance to the importance of internal audit, provide enough support for internal audit, and follow up and feedback on the results of internal audit.

Conclusion

The internal audit of SMEs in China is facing many problems, which seriously affect the effectiveness of internal audit. To solve these problems, SMEs should strengthen the construction of internal control, improve the professional skills of internal auditors, and enhance the attention of management.

文献二：

Title: Problems and Countermeasures of Internal Audit in China's Small and Medium-Sized Enterprises

Abstract: With the development of China's economy, small and medium-sized enterprises (SMEs) have become an important force in promoting economic growth. However, the internal audit of SMEs in China is facing many problems, such as weak internal control, lack of professional skills of internal auditors, and insufficient attention from management. This paper analyzes the problems of internal audit in China's SMEs and proposes countermeasures, including strengthening the construction of internal control, improving the professional skills of internal auditors, and enhancing the attention of management.

Keywords: small and medium-sized enterprises, internal audit, internal control, professional skills, management attention

Introduction

Small and medium-sized enterprises (SMEs) have become an important force in promoting economic growth in China. However, the internal audit of SMEs in China is facing many problems, which seriously affect the effectiveness of internal audit. This paper analyzes the problems of internal audit in China's SMEs and proposes countermeasures.

Problems of Internal Audit in China's SMEs

1. Weak Internal Control

The internal control of SMEs in China is generally weak, which is mainly reflected in the following aspects:

(1) Lack of clear organizational structure and division of responsibilities. Many SMEs do not have a clear organizational structure and division of responsibilities, which leads to confusion in the implementation of internal control.

(2) Insufficient attention to risk management. Many SMEs do not attach importance to risk management, and there is no effective risk identification and control mechanism.

(3) Lack of effective control measures. Many SMEs do not have effective control measures, and the existing control measures are not implemented effectively.

2. Lack of Professional Skills of Internal Auditors

The professional skills of internal auditors in China's SMEs are generally not high, which is mainly reflected in the following aspects:

(1) Lack of professional knowledge. Many internal auditors do not have professional knowledge of internal audit, which affects the effectiveness of internal audit.

(2) Lack of practical experience. Many internal auditors lack practical experience in internal audit, which affects the accuracy and reliability of internal audit.

(3) Lack of communication skills. Many internal auditors lack communication skills, which affects the effectiveness of internal audit.

3. Insufficient Attention from Management

Many SMEs in China do not attach importance to internal audit, and the management does not pay enough attention to the internal audit, which is mainly reflected in the following aspects:

(1) Lack of awareness of the importance of internal audit. Many SMEs do not have a clear understanding of the importance of internal audit, and the management does not attach enough importance to it.

(2) Lack of support for internal audit. Many SMEs do not provide enough support for internal audit, such as funding, personnel, and resources.

(3) Lack of follow-up and feedback. Many SMEs do not follow up and feedback on the results of internal audit, which affects the effectiveness of internal audit.

Countermeasures

1. Strengthen the Construction of Internal Control

SMEs should establish a clear organizational structure and division of responsibilities, attach importance to risk management, and establish effective control measures.

2. Improve the Professional Skills of Internal Auditors

SMEs should provide internal auditors with professional training and improve their practical experience and communication skills.

3. Enhance the Attention of Management

SMEs should attach importance to the importance of internal audit, provide enough support for internal audit, and follow up and feedback on the results of internal audit.

Conclusion

The internal audit of SMEs in China is facing many problems, which seriously affect the effectiveness of internal audit. To solve these problems, SMEs should strengthen the construction of internal control, improve the professional skills of internal auditors, and enhance the attention of management.