Research On Optimization Of Internal Audit Quality Control Of CJ Company Based On PDCA Circulation Theory

With the continuous progress of society and the sustainable development of economy,the internal audit work in the economic life of the important position gradually highlighted,thus improving the internal audit work quality requirements.The quality of internal audit is to ensure that the internal audit work to play the functions of the premise of protection,involving the whole process of audit work,not only depends on the content,operator's personal ability and internal audit project process,The complexity and nature of the audit work are closely related,so in order to realize the objectives.We should control the implementation and the operation of the internal audit.In my paper,I mainly adopt documentary research method.According to the actual facts,case analysis is used in internal audit work of CJ company,and discusses its internal audit quality and execution closely.Based on the theory of internal audit quality control,this paper briefly introduces the definition of PDCA cycle theory and the concept of internal audit quality,and then leads to the connotation,characteristics and importance of internal audit quality control,PDCA cycle theory and both,The control points which should be set in the internal audit work under the PDCA cycle mode are analyzed.Then,the status quo of CJ internal audit quality control is briefly discussed,and analyze the existing problems.Finally,based on the problems in the internal audit quality control of CJ company,we research and analysis it by two aspects: internal audit institution and internal audit project.At the level of internal audit institutions,mainly from the internal audit project to determine the independence and authority,rational allocation of audit resources,the development of internal audit quality control standards,the establishment of audit project supervision,to strengthen communication,the internal audit responsibility for accountability,the audit quality Assessment and evaluation,external evaluation and customer satisfaction survey and so on to control the internal audit quality.During the internal audit project,I mainly use the internal audit project to determine the audit to carry out pre-audit,the implementation of audit risk assessment,the preparation of audit programs,audit evidence,audit diary and working papers,three review system,audit reports,audit files and follow-up audit and so on to control the internal audit quality..In this paper,through the CJ internal audit quality control content systematically and comprehensively analyze,to explore the shortcomings and problems,and put forward effective measures for other enterprises in China to improve the internal audit work has a certain reference value,which is helpful to improve the internal audit quality contro l system and improve the quality of work.I join the PDCA cycle theory in the internal audit quality control system,not only to promote the internal audit quality control,but also to consolidate the theoretical basis of internal audit.