The Research On Guaranteeing The Quality Of Enterprise Internal Audit

Internal audit was born in need of economic development. So its developmentshould adapt to the change of economic development and meet the need of new socialdemand. In this process, the quality problem of internal audit is the life of internalaudit industry. With the steady status of internal audit in the organization system, thepublic pay more attention to the effect of internal audit in corporate governance.Internal audit has a new development chance. However the low quality of internalaudit limits its effect. It is worthy of study that how to make sure the high quality ofinternal audit and promote its function. It is also the problem in internal audit industrywhich needs to solve. At present, the research on the quality of internal audit ismerely paused at the discussion that how the internal audit organization establishes aperfect internal audit quality control system. The author thought that the height ofinternal audit quality not only depends on the enterprise internal audit department, butalso needs the comprehensive analysis each kind of factor which affects the quality.So we must consider every influenced factor then the quality of internal audit couldobtain the most superior safeguard.This article main content arrangement is as follows: The partⅠ(namely chapter 2)first, the author obtained from the general concept of quality and drew out the conceptof audit quality. the author enumerated several major points about the internal audit atpresent. Then limited the definition of the internal audit and emphatically elaboratedthe necessity of internal audit by using the fiduciary duty theory and the cost incometheory. The partⅡ(namely chapter 3) the internal audit quality has its particularities,so it is unable directly to measure. Specifically analyzed the questioning volume ofthe whole country in 2006 which is held by the China Institute of Internal Audit, theauthor had the understanding of the present internal audit quality in our country. Andthe author also analyzed the factors which had influence on the quality. The partⅢ(namely chapter 4)Be aimed at the above factors which had influence on the internal audit quality, this article proposed a thought of construct a guarantee systemof internal audit system in enterprises. And try to analyzed how the each main bodyhad influence on the internal audit quality. At the end, the author gave some practicalmeasures which were adapted to the present situation in our country.The features and creations of this paper as follows: the author inspected theinternal audit in the social environment and analyzed the factors which have influenceon the internal audit quality, so this article broke the enterprise organization limit. Byusing the newest situation investigation data which is about the present situation inour country, the author can enhance the confidence level. Based on the analysispresent situation, the author took a broad view to the entire social environment inorder to think the influence factors. Finally, this article constructed the guaranteesystem of internal audit quality for the enterprise. This article also proposed someguarantees measures from several aspects, just like the government ,the internal auditprofessional organization, the internal audit organization and the inside auditor.