Research On Internal Audit Quality Control Of W State-owned Construction Company Based On Total Quality Management Theory

With the deepening of reform and rapid development of market economy in China,the risks of operation are increasing constantly.The internal audit function is gradually changing from single fraud prevention to increasing the enterprise value and reducing the risk of enterprises.Effective internal audit is conducive to reach the supervision and prevention of fraud,and achieve a stable and healthy development of enterprises.The Enron incident and the Green Land financial fraud incident have sounded the alarm for the society and enterprises.Besides the external CPA audit,the role of the internal audit is more and more concerned by the enterprises' leaders and the society.As an internal supervision and evaluation department,the achievement of internal audit depends to a great extent on the quality of work and technical means.The theory of total quality management is based on the quality and participation of the whole staff.The aim is to achieve long-term success through customer satisfaction and benefiting all members of the organization and social.Based on the theory of total quality management,improving the quality management and efficiency of internal audit is of great significance for the existence and development of internal audit.On the purpose of improving the quality of internal audit of W company,starting from theoretical analysis,this paper probes into the current situation,existing problems and corresponding countermeasures of W company's internal audit quality management.First of all,this article based on the total quality management and quality control of internal audit related theory,expounds the characteristics and scientific methods of total quality management,analyze the internal audit quality control objectives and influence factors,which has laid a theoretical foundation for W company internal audit quality control related problem analysis.Secondly,taking the quality control of internal audit of W company as a case,this paper does a survey on the development history,the characteristics of the industry,the development of internal audit of W company,understands the status of internal audit quality control of W company through interviews and field visits,and summed up the main problems.Finally,according to these problems,respectively put forward to Suggestions to improve W company's internal audit quality control from the audit demand oriented,all aspects,whole process,and all members.