Research On Quality Improvement Of Internal Audit In Postal Savings Bank Liaoning Branch

As an important part of the internal control of the bank,internal audit plays an important role in protecting the healthy development of the bank.In the process of continuous development and risk accumulation,strengthening internal audit is an indispensable part.The role of internal audit in internal control is receiving more and more attention.Quality is an important prerequisite for the internal audit work to play its due value.On the one hand,the quality of the audit work related to the internal audit development and internal audit authority can be maintained and the management ability to grasp the nature of the problem,the daily operation and management of insight into the vulnerability and risk management problems caused by impact;on the other hand,is also the Ministry of supervision mechanism within the enterprise is perfect,whether the effective operation of the important embodiment the direct effect of internal audit in strengthening risk control,improve business management,promote the value added to play a role,thus affecting the realization of business development goals and value.Therefore,it is necessary to pay enough attention to the quality of the internal audit work and strengthen it through scientific methods.This paper is based on the research and analysis of the internal audit work quality management of Liaoning branch of China postal savings bank.First,it analyzes and expounds the background and significance of this study.The study clarifies the necessity of strengthening the quality management of the internal audit work of the Liaoning post-storage bank.Due to the bank because of the failure of internal control,the lack of effective supervision and self funding case caused a great loss to the bank and the state,has aroused widespread concern,the management of internal control,internal audit work quality problems become more and more by the China Banking Regulatory Commission and the people's Bank and other regulatory agencies concerned.Therefore,the paper comprehensively studies the quality management of internal audit by combining auditing,management and other related theories,combining literature research,case analysis,field research and causal analysis.Second,introduces the general development situation of Liaoning postal savings bank,and the bank internal audit status and quality management system is discussed,summed up the internal audit of the postal savings bank of Liaoning failed to effectively promote the problem about rectification,the internal audit work in the major issues and reveal a significant risk of insufficient capacity,internal audit data and the information submitted is not true and complete and timely,and internal audit report higher quality audit quality problems.Third,the research and analysis of the causes of these problems.Based on the work of internal audit of quality management theory and experience,according to the Liaoning postal savings bank internal audit quality problems were analyzed from the bank management,the internal audit work of audit staff awareness of quality management and audit staff competency;analyze audit evaluation mechanism and standard audit report,quality control measures the system construction,and process management;set up from the internal management environment and mechanism,ensure the independence of the audit organization and audit personnel were analyzed;from the support of science and technology,the construction and application of off-site audit system is analyzed.So as to provide guidance for improving the quality management of audit work.Finally,the quality control measures of the internal audit work are put forward in view of the cause of the problem.On the basis of putting forward the problem,analysis the cause of the problems,combined with the actual situation of internal audit of the postal savings bank of Liaoning proposed solutions,including improving staff awareness and improve competence,and perfect the system of evaluation methods and application of science and technology support system and related assessment management,organization adjustment and improve the working environment,and strengthen the management and control of the the working quality of Liaoning postal savings bank internal audit.Through this study,I hope to provide some ideas and methods for improving the quality of internal audit in Liaoning postal savings bank,providing help for quality management of audit work,and also providing reference for the same industry.