The Research For Internal Audit Quality Control System In Enterprise

With global economy unceasing development and intense market competition, the social economy put forward higher request upon the enterprise as a market microcosmic on governance. Internal audit is an important part of enterprise management. In recent years, a series of financial risk events in our country and abroad have made internal audit in the front of corporate governance. Today’s internal audit break through the traditional role of financial prevent disadvantages, and gradually assume two respects important function, supervision and serve, It was expected to enable organizations to establish and perfect the internal control, ensure effective to perform entrusted with the responsibility of management control. It becomes the important tool in self "immune" and the value adding of a enterprise, and also plays an important role in market. However, in lots of the enterprise in China today, the internal audit organization is "lean" object and "decoration". Comparing with western countries, internal auditing is less developed. It is failed to achieve and exert its to promote economic development due value and function. The overall low level in audit quality is one of the important factors. The internal audit quality control practice is also still at the primary stage, and most people regard internal audit as a low risk field. To enrich the internal audit quality control theory research, and make great efforts to explore the construction of internal audit quality control system is an urgent task in order to energetically improve internal audit work quality level in enterprise.The article analyses internal audit work quality situation and the existing problems in our enterprise, points out the necessity and the importance of internal audit quality control. It broke through the narrow sense of internal audit project quality control concept, proposed to construct and implement internal audit quality control system’s assumptions from the point of view of system. Based on the internal audit theory and quality control theory, combining with the basic principle of system theory and cybernetics, the article makes a comprehensive and systematic analysis through the internal audit quality control work in our country enterprise. Standard research methods and the case analysis method are used. It attempt to construct an enterprise internal audit quality control systems, including structure of the internal audit quality control organization, information communication mechanism, post responsibility relationship, internal audit quality control target and specific indexes, the quality control mechanism. In research of the quality control system implement, it analyzes the control procedures, key steps and basic principle. It makes a case investigation into a control system in the actual application, and puts forward some suggestion in improving and perfecting. In these studies, the article makes outlook on the basis of internal audit quality control system for future development. The author expects to enhance the internal audit quality in our country enterprise through overall and systematic control work, make the internal audit function better.