Research On Internal Audit Quality Control Under Computer-assisted Auditing Environment

With computer-assisted audit carried out,there is growing concern about how to build a high-quality,effective internal audit agencies to monitor business, promote the objectives of the organization and increase the value of organization. Therefore,internal audit industry can only survive in complex environment by strengthening the internal audit quality control.In this paper,referenced the main line of reference system and principles of control system,based on internal audit quality control system,First we studied on the internal audit quality control system components and factors.Second,the study will be targeted at internal audit quality control of the main body of the object and the methods and means and other aspects of our internal audit quality control of the existing problems.Finally,analysis the existing problems and raised with the corresponding improvement measures on internal audit quality control system.