The Study Of Internal Audit Quality Control System Based On Quality Function Deployment

Since the 20 th century,the development of global economy and a series of accounting scandals at home and abroad promote the society focus on internal audit.More and more enterprises begin to pay attention to the role of internal audit and internal audit quality.Therefore,the study of internal audit quality control is very necessary.Many scholars have introduced the total quality management(TQM),PDCA cycle,the ISO 9000 standard and the six sigma principle into the internal audit quality control system at home and abroad.They improved the internal audit quality control system from different perspectives.The paper attempts to introduce quality function deployment(QFD)into the internal audit quality control,which has been widely used in service industry.The paper builds internal audit quality control system from the perspective of stakeholder needs.On the basis of reviewing domestic and international research results,the paper demonstrates the necessity and feasibility of constructing internal audit quality control system based on quality function deployment.The paper designs internal audit " house of quality " by the questionnaire survey obtaining demand information of internal audit.The paper designs and publishes the questionnaire of internal audit quality demand to get the internal audit quality demand and its important degree,that is,the left wall of internal audit "house of quality".The paper designs and publishes the questionnaire of internal audit quality characteristics.The paper develop internal audit quality demand to internal audit quality characteristics,that is,the ceiling of internal audit "house of quality".The paper analyze the correlation of internal audit quality characteristics by SPSS16.0 software and obtain the correlation matrix of internal audit quality characteristics,that is,the roof of internal audit "house of quality".The paper designs and publishes the questionnaire of the relationship matrix between the quality demand and the quality characteristics.The paper gets the relationship of the quality demand and the quality characteristics,that is,the room of internal audit "house of quality".The weight of the quality characteristics conclude from the relationship matrix and the important degree of quality demand,that is,the floor of internal audit "house of quality".Finally,the internal audit " house of quality " construct internal audit quality control system.The paper introduces the quality function deployment(QFD)into the internal audit quality control to build internal audit quality control system from the perspective of meeting the demand.It aims at strengthening the management of audit quality and playing a better role on the foundation of the internal audit activity.It is the innovation of the paper.