Improvement Of The Internal Audit Quaulity Control Of Chinese Enterprises

Internal audit and internal audit institutions plays an extremely important role in enterprise management.The effective mechanism of internal audit is helpful to improve the internal audit work efficiency and effect, perfect the corporate governance, and increase the value of the company. Some famous enterprises both at home and abroad were closed because of accounting fraud, the enterprise internal audit quality control has become the focus of public.Because of reform and opening up our economic made great achievements,our companies also get a rapid development. Only a high quality, efficient internal audit institution, can supervise enterprise management, makes enterprise goal to be true, and increase the value of enterprises. Our enterprises only to strengthen the internal audit quality control, can have a benign development in the complex environment. At present, the domestic and foreign well-known scholars have conducted the research from different angles on certified public accountants audit quality control, and caused it already to become a complete system. But, the quality control of the internal audit is rarely discussed. For these reasons, this article chose the enterprise internal audit quality control systerm to study, hoping that it would have an effect to developing our enterprises.This article introduces accountability theory, the system of internal control, system theory and so on, as the theoretical support. Based on the internal audit quality control system and its composition, and analysis of the factors, this acticle pointed out the problems and their causes about the internal audit quality control. And it also puts forward measures to improve the internal audit quality control.The article includes five parts:The first part, mainly discussed the background and significance of the study, literature review, research methods and ideas, and etc. The second part mentions the basic theory of the enterprise internal audit quality control, the meaning of internal audit and internal audit quality control. It also mentions the internal audit quality control target, the importance of the quality control and the system of internal audit quality control.The third part, from our country enterprise internal audit quality control, we know that the internal audit quality control system is not mature anddefects and it should be developed and improved. Our enterprise internal audit quality control many problems. Quality control of internal audit is not in place to improve the environment. Internal audit quality control agency to set unreasonable and organizationally imperfect. Internal audit staff are not high quality and Internal audit irregularities. The internal audit quality control's function display is not full. Internal audit quality control standards should be improved. The fourth part, it mentions the mature of internal audit quality control systems of some developed countries abroad hoping to improve our enterprises internal audit quality control. The fifth part, from analyzing our country enterprise internal audit quality control, we should improve the enterprise internal audit quality control from environment, subject, object, method and standards, of internal audit quality control system.