Research On Internal Audit Quality Control Of DT Group

Compared General office of the central committee of the communist party of China in 2015,the state council general office issued the framework of opinions about some important problems to perfect the audit system,and the implementation opinions of how to enforce a complete coverage of the audit to a complete coverage of the audit;The nineteenth report called for "reform of the audit management system".Order no.11 of the audit office in 2018 requires leading bodies of enterprises at all levels to fulfill their principal responsibilities.Throughout the new regulations of the state,the quality control of internal audit has become a key link in how to accept challenges and speed up reform and export higher quality and more efficient audit results.DT group is a state-owned super large power generation company established by integrating some power plants during the restructuring of the former power company,which meets the requirements of full coverage of the audit work of the newly stipulated state-owned resources.At the same time,DT group was the first group to respond to the national call to establish an internal audit institution.The development and reform of its internal audit institution and internal audit mode are the development and reform process of most state-owned enterprises inChina.Based on the research of the DT group internal audit quality control mode and combining with the latest regulations of the state and the excellent performance management concept for its transformation and the framework of process reconstruction work is general and reference for many enterprises.This paper first collects the data of the current situation of quality management of DT group internal audit,and then evaluates and finds the defects after the integrated analysis.The fish bone diagram was used to decompose the cause of the problem gradually after attribution.The hierarchy process is used to analyze and determine the important levels of factors affecting the quality control of internal audit.Finally,the excellent performance management system and project quality management method in quality management are introduced,and the key nodes are located by drawing the internal audit flow chart.Four stages in the internal audit,through the study of quality control,the DT group from primary,secondary to the group internal audit quality control of the company as a whole to form a new quality control framework,based on this framework,gradually rich internal audit quality control,by means of PDCA,the formation of a virtuous cycle,achieve DT group internal audit work of spiral ascension as a whole.Ensure the independence,objectivity,timeliness and high quality and efficiency of internal audit.DT group has a large volume,and its internal audit work is difficult to manage.The leaders of internal audit sub-management in grassroots enterprises do not have strong supervision over relevant work,and the staff of internal audit are seriously insufficient.The purpose of this paper is to through the method of combining theory and practice study of DT group internal audit project quality control,through the establishment of suitable for DT group internal audit work quality management framework to solve the internal audit work quality is not high,difficult to play to the functions,to ensure to achieve strategic objectives of the enterprises.At the same time,the new framework established on the basis of the current research on internal audit quality control of DT group is also a new reform of internal audit based on the new requirements of the state.