Internal Audit Evaluation Index System Research In Pharmaceutical Commercial Enterprises

The year of2014is the first year of the new version of the Pharmaceutical quality management specification (as well called GSP,Good Supply Practice).In the new standard certification process, a large number of drug management conditions of enterprises have closed down,Such as Medicines Co in Hunan Province, Yuanjiang Pharmaceutical Co. Ltd, Hunan Sanhe Pharmaceutical Co. Ltd. and Hunan Tianding pharmaceutical limited company have to declare bankruptcy.So2014is the first year of a new version of the GSP certification, it is also the reshuffle year of commercial pharmaceutical industry.It is constantly because of the upgrading the industry risk, increased the demand on ability to resist external risks of pharmaceutical commercial enterprises.Along with the development of the enterprise internal audit in our country,the internal audit to improve the company’s internal control,to effectively resist management risk and to optimize the governance structure of the company gradually highlights.This article is precisely under such background, to establish and implement the pharmaceutical commercial enterprises internal audit quality evaluation system.Then, the author use the principal-agent theory of the risk of internal audit,and the analysis of internal audit to establish key areas, combining the Balanced Scorecard theory and performance management theory, laid the theoretical foundation for the construction of the quality evaluation system.Factors affecting the quality of internal audit is an important reference for the establishment of quality evaluation system, the author also analyzed the influence of audit environment factors, process factors, personnel factors, resource factors on the quality of internal audit.At the same time, the establishment of evaluation index should follow some principles, such as the operational principle, focus principle, the dynamic principle, the systematic principle and the consistency principle.Finally, the author used a large pharmaceutical business enterprise (Y company) as an example in Hunan Province, combined with the current development of the auditing department, fully constructed a set to conform to the features of enterprise audit quality evaluation index system, and further expounded the methods and indicators of audit quality evaluation results.However, due to the Y company and the industry knowledge is limited, the principle and method of the construction of quality evaluation system for the master is not enough, so the system needs to be further improved.