Analysis On Quality Control Of Internal Audit In Food Production Enterprises

With the continuous development of China’s market economy, Chinese enterprises are engaged in deep-seated reforms to make our internal audit has made great progress, so that the internal audit department’s importance of China’s enterprises become more obvious, because it can protect the interests of all parties ultimately, thus leading to more and more people to pay attention to the status of audit quality control information management, and the appeal of the internal audit quality control and higher expectations. Internal audit quality control system can not only improve the efficiency of internal auditors, also improve the operation of enterprises. Optimizing the company’s internal audit quality control can maximize the interests of the company. Therefore, to explore the internal audit quality control of the enterprise have great significance.In this paper,it uses a case study and normative study’s approaches, the internal audit quality control of San Quan Food Co. as the research object. From the description of the San Quan company’s internal audit quality control’s present situation, give an analysis for the company’s internal audit quality control which have some questions and reasons, and for improving the quality of the company’s internal audit controls made some specific recommendations for improving the quality of the company’s internal audit. First, use Chinese and abroad existing achievements for reference, on this basis, expounding the basic theory of internal audit quality control, including the stakeholder theory, into revenue theory, the audit environment theory and characteristics and factors of the internal audit quality control. Then combined with the actual situation in the company’s internal audit quality control and in-depth analysis of the company’s current situation and the problems in the audit quality control for how to improve the company’s internal audit quality control, such as the independence of the auditor, the auditor’s constitution, the scope of the audit confirmed and so on, to improve the company’s internal audit quality control, and it can help the company to give full play to the role of the internal audit quality control. Put forward effective countermeasures that can improve the company’s internal audit quality control system, audit efficiency, and can be improve business performance.Finally get the following conclusions, the company should improve their internal audit quality control system, the professional quality of the internal audit staff and strengthening the independence of the company’s auditors, communication with superiors and the audited personnel’s work, in addition improve the company’s internal control self-evaluation system.