Study On The Internal Audit Quality Control System Of The People's Bank Of China C Center

In recent years, with China's social and economic situation has undergone profound changes, the internal audit developed in a large area and gain many attentions, this number is moving on. According to the Internal Audit Association released the China basic standards of internal audit, internal audit personnel occupation ethics, internal audit rules, guidelines and practice in 2014 on the "China internal auditing standards" comprehensive and systematic revision, in order to form a more complete system of internal audit standards of good. At the end of 2015 issued "on the views of a number of major issues" perfect framework of audit system, as a major reform of the audit system, the audit content, audit frequency part of the detailed rules for the first time clearly, improve the Chinese audit system from many aspects. To break the barrier level, guarantee the independence of audit, improve the overall efficiency of audit supervision plays a very important role. As China's highest monetary and financial management institutions Chinese people's Bank in the leading position in the financial system, the construction of the internal audit in this context plays an important role in guiding. The people's Bank to learn from the international internal audit standards and the national advanced idea of audit practice, during the period from 2011 to 2013 within the system to carry out a wide range of transition period of three years of internal audit, internal audit has undergone great changes about target, conception, feature, technology and many other areas. And in the process of transformation in order to effectively improve the internal audit quality control of low efficiency and poor effect of the phenomenon, is an imminent problem facing the development of the internal audit of the people's Bank of China.This paper combines theoretical analysis and case analysis, the branch of the internal audit work of C center as an example, from the theory of how to improve internal audit mass. the C Central Branch of people's present situation of audit quality control and management of the internal review, aiming at the existing problems, put forward the corresponding countermeasures to improve the internal audit quality control finally, from the management system, practice, supervision of these three dimensions of internal audit quality management of environmental control, three aspects of internal audit and internal audit quality control project quality supervision and evaluation system to ensure the implementation of the quality control of internal audit.The target of this paper is to study the control function of internal audit quality,the relative department is in the people's Bank of China.to a certain extent on the internal audit quality control direction. Research on safeguard measures, the internal audit quality control system of the people's Bank of China on the implementation of the new situation, in order to realize the occupation value of internal audit, internal audit risk prevention, to better serve the people's Bank of internal management,establish and implement the scientific internal audit quality control system has a practical significance.