On Quality Management Of Internal Audit Project And Outsourcing

As the economy continues to develop, more and more companies to carry out the project through internal audit outsourcing approach. But there are many problems that are related to audit quality, such as the audit efforts to control, the management of audit process or external auditors and so on. The audit focused on work entrusted to an external unit after implementation, audit quality has become the company’s attention. According to the retrieved documents and engaged in auditing work experience, by research from the macro(outsourcing contract management) and micro aspects(settlement audit outsourcing management, budget audit outsourcing management), respectively. The management of internal audit outsourcing for engineering quality.Macro aspects, analyze different outsourcing contract management, focuses on the dynamic management system framework agreement. Proposed standardized management scheme about tender selection process, audit engagement letter, information transfer and decision tables. Compliance processes, to make the audit process standardization and institutionalization of management proposals.Micro aspects were studied from the settlement audit outsourcing and budget audit outsourcing perspectives.For the settlement audit outsourcing, consolidation settlement audit outsourcing standardization scheme, proposed the use of project schedule control project progress; the use of the site survey record sheet to monitor the quality of the site survey; the use of treatable audit log sheet items on schedule control. For the choice of co-operation company, proposed a "Random" management model; for the key and difficult project, proposed the "Dual synchronous" management model.For budget audit outsourcing, describes the traditional budget audit model, analyze the shortcomings of this model, Suggested audit approach "Budgeting instead of Auditing" that different from the traditional budget audit. Using this model eliminates the construction drawings and data in risk. Elimination of budget errors and improve the accuracy of the budget. With examples, analyze the advantages of this new budget audit model. Design and use of "Differences record table" to enhance the quality of the project budget audit outsourcing.