Research On Internal Audit Quality Evaluation Of C High-Tech Enterprises

In January 2014,the China Internal Audit Association promulgated and implemented a new version of the “China Internal Auditing Standards.”,in August,issued a formal “Internal Auditing Quality Assessment Procedure.” This marks the overall promotion and implementation of China's internal audit quality assessment,and gradually forms a set of standardized internal audit.The quality standard system helps to improve the quality of internal audit in each organization,improve the efficiency of the organization's operations,and promote the realization of the organization's strategic goals.High-tech enterprises are the backbone of China's emerging economic forces and national economic development.In the era of advocating innovation,its rise and development have greatly promoted the adjustment of the previous industrial structure and accelerated the transformation of the mode of economic development.This paper believes that the research on the internal audit quality evaluation of high-tech enterprises has theoretical and practical significance.Based on the existing researches,this article learns and draws on domestic and foreign related information about internal audit quality assessment and high-tech enterprise internal audit,and summarizes the key points of high-tech enterprise internal audit quality assessment.Through the research on the quality evaluation of C high-tech enterprise internal audit,the status of its internal audit quality and quality assessment is summarized and analyzed.Then,the problems existing in the quality assessment of internal audit of C company and the areas needing improvement or enhancement were excavated,and related suggestions and solutions for the internal audit quality assessment were made,and it was concluded that in order to further improve the internal audit quality evaluation of C High-tech companies The work requires the introduction of internal audit quality assessment methods for applicable high-tech enterprises,the improvement of internal audit quality assessment standards for high-tech companies,the establishment of a high-quality and high-caliber internal audit quality assessment team,and the strengthening of internal audit quality assessment informationization construction.Make use of the form of external assessment and improvement in the aspects of improvement and enhancement in accordance with the guidelines and related regulations.Through the case of Company C,it provides references and lays a foundation for the promotion of more effective,appropriate and complete internal audit quality assessment in general high-tech companies.