A Study On The Adjustment Of Professional Competence Of Internal Auditors In China

With the development of the social economy, the business environment is complex increasingly, and economic behavior is the most important part of the market. The importance of the supervision of auditing for economic activity has become more prominent. The development and advancement of industry is in constant and implementation methods, techniques are constantly improving. Vocational skills auditors,operating standards, and the quality of personnel is affecting the entire audit quality,quality of personnel is affecting the quality of the core elements of the audit work, the level of quality of professional ethics has become a top priority. Regime is not perfect, the industry’s neglect of education for jobs, colleges of education in professional ethics education inadequate audit, the auditor’s own lack of prudence of these reasons are more or less impact on the professional competence of auditors, affecting audit final results.Therefore, the internal auditor must have a high standard of professional competence, and put into practice the audit work among the requirements to respond to the rapid development of today’s society for audit practitioners raised.Audit professionals have the ability to work has a decisive influence on the degree of fulfillment of the audit oversight responsibilities. In order to better qualified internal audit work, increase corporate value, improve economic efficiency, the internal auditor must have a higher level of competency and expertise to build high-quality professional competence of internal auditors has also become a big economic development in the context of an urgent requirement.In this paper, the professional competence of internal auditors as a starting point, and by the questionnaires, Theoretical analysis and other ways to study the professional competence of our internal auditors issue. First, carding the summary of relevant literature.Then drawing a more mature internal audit theory, the theory of professional competence.According to the specific survey data to analyze the current situation and problems of internal auditors professional competence, and then analyze the reasons. So as to explorehow to improve and strengthen the professional competence of our internal auditors at a deeper level. In order to improve the professional competence effectively, proposes to enhance the professional competence of auditors should be of academic education,qualification examinations and follow-up of these three aspects of education, finally hoping that enhance the professional competence of internal auditors, to make our internal auditing profession to be more long-term development effectively.