On Quality Management Of Internal Audit Of Company A

With the deepening of reform and rapid development of state-owned enterprises in China, the risks of operation are increasing constantly. It is necessary to establish a modern enterprise management system to enhance the internal management. As an important component of modern company management, a sound and effective internal audit organization will decrease the enterprise risks to realize its goal and increase its value of enterprise by means of monitoring the production and management. Being an intra monitoring and evaluating department, the roles of internal audit depend largely on work quality which is affected by such factors as independence, institution setting, personnel quality and technical method, and now less can be expected in many ways due to above reasons. Even worse the internal audit is considered as an organization to be removed in some enterprises. Therefore improving of quality management, work efficiency and related contents of internal audit is of great significance regarding the existence and development of internal audit in the enterprise.In this paper, a systematic analysis is conducted in view of current situation, existing problems and corresponding countermeasures of quality management of internal audit in Company A by means of theoretic analysis. Firstly based on relative theories it describes the characteristics and significance of quality management of internal audit, analyzes the constituting components of quality management system, laying a theoretic foundation for relative analysis concerning internal audit quality management; Secondly it introduces the environment of internal audit in terms of development history of Company A, industrial features and internal audit development history, then understands the current situation and main problems of internal audit quality management of Company A by way of questionnaire; Finally it puts up some suggestions and recommendations, such as sound supervision for internal audit management, improving of the knowledge structure of auditors, perfecting the mechanism for personnel assessment and accountability, strengthening of internal auditing monitoring and external evaluation so as to improve the internal audit quality management of Company A.