Research On The Construction Of Professional Qualification Management System For Internal Auditors

Professional qualification for the internal auditors is not only an effective means for evaluating the competence of professional individuals,but also the necessary path for their carrier development.Through the series of internal audits,the requirement for the qualification becomes more and more strict,and the specialization and qualification of the internal auditors will be clarified.Unfortunately the national qualification management for the auditors has not become a unified system for the moment.The researchers in this field tend to focus on the analysis on the professional competence and the professionalism development.And the research about the professional qualification certification is not enough and covers only the limited contents.The certification management was built by learning the successful experience of the qualification management of foreign countries and other industries,combining the analysis of the questionnaire and understanding the qualification certification in China.And this certification could enrich the theoretical results and provide practical guidance for the promotion and carry out the internal auditors' professional qualification management activities.For the construction of the internal auditors' professional qualification system,at first this article investigates the basic theory of internal auditor's occupation qualification,define the series of concepts relating to the internal auditors' professional qualification system,elaborates the theoretical elements from three aspects of the operation environment,the goal and core content,and then makes the selective analysis on Belbin's team roles theory and the quality onion model.Next,the author studies the successful experience of Britain,Germany and Australia,the securities industry and the CPA occupation qualification management,and expands the thinking of constructing the qualification system.At the same time,by using the method of the questionnaire investigation and collecting data from internal auditors,the current general situation and problems are described through the data analysis.Finally,we build the qualification mechanism consisting of the vocation qualification standard,vocational education and training,and professional accrediting examination.Another mechanism on the control system,which ensures the perfect legal guarantee,the efficient supervision mechanism and the information based on the database of internal audit professionals,is also built.These two mechanisms cooperate with each other to form the professional qualification management system of the internal auditors.The innovation of this paper is to learn from the successful experience of the foreign countries and other industries' occupation qualification,to combine the statistical results of questionnaire investigation,to analyze the universality and authenticity of the internal auditors' professional qualification management,the construction of the qualification system,and to mitigate the gaps in our country in the following aspects;the construction of the personnel database of the internal auditors,the combination of the professional qualification certification management of internal auditors with the development strategy of personnel resources and the acceleration of the change of the internal audit from the entity management to the information resource management.