Build The Internal Auditors Professional Qualification Examination And Appraisal System In Our Country

With the rapid development of economics in China,the demand for internal auditors is growing.However,compared with the international standards and level,there is still a large gap between china and foreign countries in the quality of internal auditors.Internal audit staff shortage,uneven quality,low occupation levels,shortage of talent with higher occupation skill.These traits become the biggest bottleneck that restricting the development of this field.Taking appropriate and fast measures to improve occupation skills of internal auditors,expanding the overall size of the internal auditors,it is not only to implement the talent strategy,but also to promote the occupational development of internal audit,achieving with international standards,it becomes an important and urgent task of China internal audit industry and even national human resource management.The construction of the evaluation system for internal auditor qualifications is the necessary measure to promote the internal auditors to strengthen their self-learning and gradually improve their international competitiveness.In this essay,I firstly write the basic theory of the evaluation of internal auditor qualifications,defines the related concepts and a series of evaluation system of internal auditor qualifications.Considering the operating environment,operating objectives and core contents,I introduce key elements of evaluation system of internal auditor qualifications.Basic theories are theory of separation of powers and human capital theory.Secondly,introduce and analyze the experience of domestic accounting qualification,professional accounting qualification,CPA qualification in practice,referring to relevant practices and experience in this field in Israel,Britain,Australia.Then,using the questionnaire to survey and research the current situation and existing problems of evaluation system of internal auditors qualifications,design data graph,pie chart,electronic forms to implement descriptive statistics,finding actual conditions of evaluation system for internal auditors qualifications.Finally,from the four aspects: legal system,evaluation and management agencies,evaluation content and evaluation level to construct the evaluation of internal auditor qualifications in China.In the aspect of evaluation,according to the introverted characteristics of internal audit and the value-orientation of the organization,this paper designs the specific content of the evaluation for internal auditor qualifications.In the aspect of the management organization,the paper sets up the two main lines-examination and training.After the division of labor on the basis of specialization to ensure the fairness and practicality of the evaluation for internal auditor qualifications.In the evaluation level,designing an integrated system,based certification internal auditor qualifications,certified internal auditor qualification as the core,certification of professional and technical positions as a complementary,mutual recognition of qualifications as a tool.