Excuse me: the heads of the internal audit department of the company: the audit manager and the audit director, are they ordinary executives of the company?

The audit director is generally the vice president of the enterprise and can be awarded the title of chairman of the board of supervisors.

There is also the chief financial officer as the head of the audit.

Both of them are real executives of the enterprise, and the audit work should report to the president of the company or group and be responsible to the shareholders' meeting.

If the person in charge of the audit is not an executive of the enterprise, and has no right to speak in the enterprise, or the right to speak is very small, then the internal audit work of this enterprise will not be done well, and a lot of work will basically not be carried out.

There will be many problems in the process of internal audit, such as the leader of the audited unit only verbally admits the audit facts and refuses to sign, the audited unit does not support or cooperate with the audit work, and even hinders the smooth progress of the audit work, or the employees of the company violate the law and discipline in the audit work. If the head of the audit department can't speak in the company management, these problems will not be solved in the work.

If other functional departments in the headquarters ignore the work suggestions put forward by the audit, the person in charge of the audit needs to talk to the group president directly, and it is also his right and obligation to let the company adopt his correct work suggestions.

The internal audit of modern enterprises is a bit like Douchayuan in the Ming Dynasty, and the person in charge of the audit is like Liu Bowen, Zuodu Imperial Advisor under Zhu Yuanzhang. The person in charge of auditing should be a wise man and a real strategist. He has his own voice not only in the internal management of the company, but also in the external strategy of the company. Of course, the right to speak in the audit depends on the investigation and evidence collection of auditors.