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<article xsi:noNamespaceSchemaLocation="http://jats.nlm.nih.gov/publishing/1.1/xsd/JATS-journalpublishing1-mathml3.xsd" dtd-version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><front><journal-meta><journal-id journal-id-type="publisher-id">PBES</journal-id><journal-title-group><journal-title>Proceedings of Business and Economic Studies</journal-title></journal-title-group><issn>2209-2641</issn><eissn>2209-265X</eissn><publisher><publisher-name>Bio-Byword Scientific Publishing Pty. Ltd.</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26689/pbes.v6i5.5458</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Enhancement of Audit Closed-Loop Management  for Optimal Audit Results Transformation</title><url>https://artdesignp.com/journal/PBES/6/5/10.26689/pbes.v6i5.5458</url><author>ZouWenjun</author><pub-date pub-type="publication-year"><year>2023</year></pub-date><volume>6</volume><issue>5</issue><history><date date-type="pub"><published-time>2023-10-20</published-time></date></history><abstract>The process of converting audit findings into actionable improvement measures within an enterprise is pivotal for achieving the “value-added” objective of internal audits and fostering sustainable business development. By elucidating the definition and significance of transforming internal audit results, this study underscores the imperative of applying and effectively converting these findings. Additionally, it seeks to streamline the value assessment framework for internal audit result transformation and delineates key factors that impede this transformation. Furthermore, this study explores strategies to bolster the closed-loop audit management system and outlines specific methods for enhancing the transformation of internal audit results within the enterprise, thereby contributing to its overall progress.</abstract><keywords/></article-meta></front><body/><back><ref-list><ref id="B1" content-type="article"><label>1</label><element-citation publication-type="journal"><p>Ai R, 2022, The Combined Application of Economic Responsibility Auditing and Financial Revenue and Expenditure Auditing in Internal Auditing. 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