A Study On Internal Audit Quality Control System

In recent years, the internal audit has been enjoying rapid improvements and playing an increasingly important role in market economy. As it is at its infant stage, internal audit is of inferior quality, can't meet the requirements of the government or the market economy, and even becomes obstacles to its further development. In order to keep China's internal audit on the right track, for the moment, it becomes even more crucial to enhancing the quality of the internal audit control.In brief, this paper introduces the current situation of China's internal audit quality control, explains why the construction work of internal audit quality control system is necessary and urgent. In spite of the narrow concept of internal audit, factors on the internal audit quality control were analyzed from a wide aspect, and ideas on system construction were put forward. The paper systematically discusses what quality control is, such as internal audit environment, independence of internal audit organizations, HR management of internal audit, project management of internal audit, quality evaluation system of internal audit, outer supervising system, as well as IT construction work of internal audit, etc.In a word, this paper discusses how to construct the internal audit quality control system, making it better sever corporation management and market economy, so as to realize the value of internal audit through its healthy development.