Research On The Design Of Quality Control System During Internal Audit In Hunan Construction Bank

With the further development of the economic situation in China and Abroad, and the business environment of the commercial bank is becoming more and more complex, financial cases of commercial bank in China were exposure frequently, it was demonstrated the low quality of the internal audit in Chinese Bank. In order to meet needs of the commercial banks under new business environment, the QC (quality control) system of internal audit in ChineseBanks need to be further built and improved. China Construction Bank (CCB) in Hunan Province will be effectively play the governance function during internal audit, and as the guarantee of business management activities, the QC system of internal audit should be further studied, and the QC system of internal audit with scientific, reasonable, feasible should be constructed also.Based on the background of Hunan Construction Bank (HCB), and the detail contents of QC system composition during internal audit, problems and reasons of QC system during internal audit at present stage will to be further studied, and using the quality control elements of internal audit as basic research, to construct the QC system of internal audit in HCB, and improve quality of the internal audit through the environment, subject and object, method, standard of the QC system. Basis on the QC system of internal audit describes, proposed some basic processes, including overall plan, responsibility decomposition, effective implementation, strengthen the bond and so on, and describes the implementation of the expected effect of QC system during the internal audit progress.Business indicators of the HCB are in a leading position in commercial banks of the Hunan Province in China, the present situation and the existing problems of internal audit quality have certain representativeness, the results of this study are not only possess great guiding significance and practical application value for QC of internal audit in HCB, but supply the decision-making reference and information as well for improvement of the internal audit quality in Chinese commercial banks.