Study On Quality Control Of Internal Audit In Non-profit Organization

Non-profit organizations play more and more important roles in thewhole economic society in recent years, while various cases of corruptionhappen within non-profit organizations and the situation is getting worseand worse. As far as I concerned, the reason for this is that non-profitorganizations lack the rigorous quality control of internal audit, whichrestricts the internal audit as "the immune system" in them. As a result,the internal audit doesn’t perform their proper function and role,impeding the development and growth of non-profit organizations. Inview of this, to deepen the research and improve the quality of internalaudit, problem of quality control of internal audit is critical.Based on extensive collection of domestic and foreign documents,this paper concentrates on the following aspects, integrating theory withpractice as well as qualitative and quantitative analysis. Firstly, it definesthe internal audit quality control of non-profit organizations and makescomparison with that of general enterprises, explaining the difference andsimilarities between them. Secondly, it carries out a case study toinvestigate the internal audit work of universities in XX province,pointing out the problems and their causes of internal audit qualitycontrol in non-profit organizations. After this, the paper sets up a mode ofinternal audit quality control for non-profit organizations around itsstandard, system and performance assessment mechanism. Lastly, it proposes some suggestions to guarantee the mode functioning well,providing theoretical basis for domestic non-profit organizations andgeneral enterprises to improve their internal audit quality control.